2025-VIL-1194-ALH
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SGST High Court Cases

GST - Detention of Goods, Issue of Delivery Challan/E-way Bill, Destination address is not declared as its additional place of business - The consignment was intercepted by the Mobile Squad on the ground that the manual delivery challan was not having the signature of the official of the petitioner, and the shipment address given in the document was not an additional place of business of the petitioner - Whether the proceedings initiated against the petitioner for detention of goods can be sustained - HELD - The goods in question were accompanying with the delivery challan/e-way bill. The goods were intercepted and seized on the premise that the delivery challan was not having the signature. Further, the additional place of business of the petitioner has not been declared - Once the valid e-way bill was accompanying the goods, the authorities should have released the vehicle. The mere non-disclosure of the place of destination in the registration cannot be a ground for seizure of goods. The Commissioner of State GST had issued a Circular stating that proceedings under Section 129 of the GST Act cannot be initiated on the ground that the destination address is not declared as an additional place of business of the party to whom the goods are being sent. There was neither any intention to evade the payment of tax nor any fault nor any contravention of the Act, as all valid documents were accompanying the goods as required under the Act - The impugned orders are quashed and petition is allowed
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