Order Date – 13 February 2023

Parties: M/s. Kramski Stamping and Molding Indis Private Ltd Vs The State Tax Officer (Int.)

Facts –

• The Petitioner’s, M/s.Kramski Stamping and Molding Indis Private Ltd, vehicle along with its goods was intercepted by the respondent on 01.02.2023. 
• On inspection of the goods in movement it was found that goods were moved without E-invoice. The goods and conveyance used by the petitioner for the movement of the goods were detained by issuing the order of detention in Form GST MOV-06.
• The reply filed by the petitioner was rejected on the ground that the printed copy of the E-invoice submitted by the petitioner is a manipulated one.

Issue – 

• Whether the E-invoice filed by the appellant is manipulated?

Order –

• The single bench of Hon’ble High Court observed that when the reason for rejection was given by referring Circular no. 17/22-G.S.T., dated 01.08.2022, Principles of natural justice cannot be said to be violated by the respondent as only after giving them time to submit a reply and that too after the petitioner has submitted its reply, which is also considered by the respondent, the impugned order has been passed.
• The only limited relief that can be granted to the petitioner is to permit them to file a statutory appeal and a direction is issued to the statutory Appellate Authority to consider the petitioner's application seeking for provisional release under Section 129(1) of the G.S.T Act, 2017, after giving due consideration to the fact that the petitioner is willing to deposit the penalty amount as stipulated for getting provisional release of the goods and the conveyance and take a decision, within a short time to prevent any further deterioration of the goods and conveyance.
• Hence the writ petition disposed of.