2026-VIL-747-PAT
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SGST High Court Cases

GST - Continued Transit after Expiry of E-Way Bill, Release of goods pending appeal - Petitioner transported goods from Mumbai to Nepal under valid export documents and a valid E-Way Bill with statutory validity period, but the physical movement of taxable goods continued after the statutory validity of the e-way bill had expired when the vehicle was intercepted – Imposition of penalty after rejecting the reasons given by the driver - The petitioner sought quashing of both the penalty order and the appellate order and interim relief for release of the goods and vehicle - Whether the penalty imposed for continued transit after e-way bill expiry can be quashed and whether interim relief for release of goods and vehicle can be granted without adjudication on merits - HELD - The appellate order could be challenged before the Tribunal which had been constituted and was likely to become functional soon and the petitioner would not be deprived of remedy. However, the vehicle and goods were of perishable nature and substantial damage would be caused during rainy season if the goods and vehicle were not released, and that the petitioner was willing to furnish a bank guarantee for the remaining penalty amount - While the appellate remedy remains available, interim relief could be granted on furnishing appropriate security when goods are at risk of damage due to weather conditions. The writ petition is disposed granting interim relief with liberty to file an appeal before the Tribunal and directing that the goods and vehicle shall be released upon furnishing a bank guarantee – The petition is disposed of
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