PRADEEP PAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioner is aggrieved with the detention of the vehicle and goods by the Bihar Goods and Service Tax Authorities and the order passed at Annexure-7 series (within pages 45-53) dtd. 14/1/2023.

(2.) The petitioner's case is that the goods were transported on the basis of 3 invoices dtd. 28/12/2022, produced along with Annexure-1 series. It is also alleged that there were e-way bills with respect to the said invoices, which also stands produced along with Annexure-1 series. The goods, according to the petitioner, originated from Delhi and was moving to Assam. The e-way bill also shows the date as 28/10/2022 at 10:06 PM, and the validity is up to 7/1/2023. The vehicle was seized at Bhagalpur in Bihar at 02:00 PM on 7/1/2023, pursuant to which the proceedings were issued.

(3.) Admittedly, the vehicle did not have any documents accompanying the goods, as is seen from Annexure-2 series, which are the statements made by the driver/person-in-charge of the goods and conveyance. The Detaining Authority took proceedings under Sec. 129 of the Bihar Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act'), and it culminated in the order referred to above, which is impugned in the instant proceedings. The order impugned also has directed payment of 50 percent of the value of the goods, which is greater than 200 percent of the tax payable on such goods.