SOBHA ENTERPRISES Vs. ASST. ENFORCEMENT OFFICER

JUDGEMENT

(1.) Petitioner seeks for a direction for release of the goods and the vehicle covered by Ext.P9, after payment of tax and penalty in respect of 4000 kgs. of goods found in excess of that covered by Ext.P1 invoice and Ext.P2 E-way bill.

(2.) Petitioner is a taxpayer under the CGST/KGST Act, 2017 and is engaged in the purchase and supply of arecanut. On 3/4/2025, while the petitioner was allegedly transporting arecanut in a vehicle bearing No.MH40-CM3244, it was intercepted and a statement of the driver was taken, as evident from Ext.P3. Subsequently, an order for physical verification of the goods was issued on 3/4/2025. In the meantime, petitioner requested by Ext.P5 to release the vehicle after accepting the tax and penalty calculated on the value in excess of what is covered by E-way bill. Though physical verification was carried out on 9/4/2025, the officer insisted the petitioner to appear for carrying out detailed inspection and issued an order of detention under Sec. 129(1) of the CGST Act. It is at this juncture that petitioner after filing Ext.P10 petition seeking release of the vehicle and the goods, has approached this Court seeking for the direction as mentioned earlier.

(3.) The learned Government Pleader, upon instructions submitted that an order of detention has been issued and a detailed verification of the goods is required to be done for which purpose the petitioner was asked to be present in person. However, since he has not yet appeared, the verification could not be carried out in its entirety.