SAI BALAJI DIGGERS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner has challenged the seizure order passed by the respondent No.4 dtd. 13/2/2019 under Sec. 129(3) of the Central Goods and Services Tax Act, 2017 ('Act' for short).

(2.) The petitioner is engaged in the business of providing earth moving services in the name and style of 'Sri Sai Balaji Diggers'. It is contended that an e-way bill bearing No.1910 8302 4307 was generated by the petitioner for the work order issued by M/s Damodar and Co. from 20/11/2018 to 31/1/2019 and the excavator was transported by vehicle bearing Registration No.KA 01 AG 6219 of M/s Gods Gift Transportation. It transpires that, at 11.20 p.m. on 4/2/2019 the said vehicle was intercepted by the competent Authority and it was noticed that the e- way bill was not matching and accordingly the respondent No.4 issued FORM GST MOV-06, the order of detention under Sec. 129(1) of the Act and thereafter notice under Sec. 129(3) wherein, the petitioner was directed to pay the penalty amount of Rs.5,76,000.00 (Rupees five lakhs seventy six thousand only). Subsequently, an order was passed quantifying the tax/penalty amount of Rs.5,18,400.00 (Rupees five lakhs eighteen thousand four hundred only).

(3.) The petitioner has preferred an appeal against the said order passed by the respondent No.4 before the Appellate Authority and paid 10% of the disputed penalty/ tax and requested the respondent No.4 to release the vehicle on the ground that an appeal has been filed under Sec. 107 of the Act, but in vain. Being aggrieved, this writ petition is filed.