The Competent Authority had seized the goods of the assessee under transport and the vehicle, as the transporter had not down loaded the requisite Part-B of E-way bill. He further vide order passed under section 129(3) asked the assessee to pay a certain amount as tax plus a penalty of the same amount for releasing of the goods and vehicle. The Commissioner (Appeals) affirmed the order of seizure and demand of penalty. On account of non-establishment of the Tribunal, the dealers or the parties aggrieved are approaching the High Court. The revenue authorities must proceed forthwith in this regard.
Since the petitioner is a registered company and the purchaser is a Government of India Enterprise, this Court finds it proper and appropriate to protect the interest of parties to pass the following orders:—
- The goods are directed to be released on furnishing an indemnity bond to the extent of the value of tax only and not the penalty amount, so as indicated in the impugned seizure order passed under Section 129 (3).
- The goods seized along with vehicle be released forthwith.
- The petitioner be permitted to download a fresh E-way bill immediately after release of the goods and vehicle.
- The goods and vehicle be allowed to proceed to its onward journey and after delivery of the goods, the petitioner must furnish the certificate, as required under the law, showing the delivery of the goods at the purchaser’s place.
Citation: [2018] 96 taxmann.com 554 (Allahabad)