PETER SANTHOSH RODRIGUES Vs. STATE TAX OFFICER

JUDGEMENT

(1.) Petitioner is a transport contractor, who is a registered owner of two Tanker Lorries bearing Registration Nos.KA-11C-2468 and KA-41B-6559. The vehicle bearing Registration No.KA-11C-2468 was intercepted at Koyilandy at 2.00 a.m. on 31/12/2024 while vehicle bearing Registration No. KA-41B-6559 was intercepted on 30/12/2024 at 4.35 p.m. at Payyannur. The vehicles were found transporting kerosine without any documents and hence the vehicles were detained and proceedings under Sec. 129 of the CGST/ SGST Act, 2017 were initiated. In the meantime, since it was suspected that there was evasion of tax, proceedings under Sec. 130 of the CGST/ SGST Act, 2017 were also initiated. Petitioner seeks provisional release of the two vehicles detained as per Ext.P1 and Ext.P3.

(2.) A counter affidavit has been filed by the first respondent pointing out that there was a total absence of any documents when the vehicles were intercepted. Neither any e-waybill nor any invoice as prescribed under the Goods and Services Tax Act, accompanied the goods while under movement and hence the vehicles were detained and proceedings initiated. It is also pleaded that the goods were not accompanied by any valid e-waybill corresponding to the tax invoice, which created doubts in the mind of the proper officer regarding the veracity of the transportation and hence proceedings have been initiated under Sec. 130 of the CGST/ SGST Act, 2017. A notice under GST MOV-10 has also been issued.

(3.) I have heard Sri.G.Hariharan, the learned counsel for the petitioner as well as Smt.Dr.Thushara James, the learned Senior Government Pleader.