Order Date – 15 September  2023

Parties: Western Carrier India Ltd Vs State Of U.P. And 4 Others

Facts –

• The Petitioner, Western Carrier India Ltd, is a carrier and the goods transported by it was accompanied by E-Way bill and invoice etc. was seized by the respondents and imposed with penalty under Section 129 (1) b of the C.G.S.T. Act, 2017.
• The petitioner made a prayer to release the goods and the vehicle seized by respondents by accepting penalty in terms of section 129 (1)(a) of the GST Act.

Issue –

• Whether the seized goods can be released after paying penalty in terms of section 129 (1)(a) of the GST Act?

Order – 

• The Divisional Bench of Hon’ble High Court observed that the department does not dispute the petitioners assertion that the goods in transit were accompanied by requisite documents including E-Way bill and invoice etc. The applicability of the circular dated 31.12.2018 is otherwise not doubted.
• The department ought to have considered the petitioner's prayer for release of goods and vehicle upon compliance of the provisions contained u/s 129 (1) (a) of the Act. A direction accordingly is issued to the respondents to act in terms of the above circular and release the goods upon compliance of the condition stipulated U/s 129(1)(a).
• The writ petition disposed of.