AASTHA ALUMINA PVT. LTD. Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The goods vehicle of the petitioner bearing registration No.HR-74/B-7851 was intercepted by the respondent-authorities at Hirehalli Industrial area, Tumkur. It was found that the driver of the goods vehicle was in possession of the tax invoice and the E-way bill to transport goods from Gurgaon, Haryana to RMZ Ecoworld SEZ, Devarabeesanahalli, Bengaluru. In the process, it had traveled from Gurgaon to Bengaluru but before entering Bengaluru without delivering the goods had traveled back to Tumkur and at that point of time, it was intercepted and the driver of the vehicle did not have the necessary documents to carry the goods from Bengaluru to Tumkur. For that reason, the proceedings under Sec. 129 of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act') and the Karnataka Goods and Services Tax Act, 2017 (for short 'KGST Act') has been initiated and the impugned order of detention under Sec. 129(2) and the order of demand of tax and penalty have been passed. Aggrieved by the same, the instant writ petition has been filed.

(2.) The case of the petitioner is that while traveling to Bengaluru the driver was required to get a job work done on some of the goods at Hirehalli, Tumkur and by mistake, he traveled towards Bengaluru and after realizing the same, he has traveled back to Hirehalli, Tumkur and within one hour after interception, he has produced the relevant E-way bill showing the relevant destination and without considering the same, the impugned orders are passed and the same are liable to be set aside.

(3.) The learned counsel for the petitioner further submits that the petitioner is willing to deposit 25% of the order of demand of tax and penalty and provide bank guarantee regarding rest of the amount till resolution of dispute.