The central legal point established is that penalty should not be imposed for minor discrepancies in the E-way bill, as clarified by the circular.

ORDER :

J.B.PARDIWALA, J.

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

“(a) to quash and set aside the Notice issued by the respondent No.3 under Section 129(3) of the CGST Act in Form GST MOV-07 dated 12/04/2022 (Annexure-A)

(b) to quash and set aside the order of detention passed by the respondent No.3 under Section 129(1) of the CGST Act in Form GST MOV-06 dated 12/04/2022 (Annexure – A1)

(c) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Notice issued under Section 129(3) of the CGST Act in Form GST MoV-07 dated 12/04/2022 at Annexure-A to this petition;

(d) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the order of detention passed under Section 129(1) of the CGST Act in Form GST MOV-06 dated 12/04/2022 at Annexure-A1 to this petition;

(e) direct the respondent No.3 to release the goods worth

Rs.12,19,889/- of the petitioner.

(f) any other and further relief deemed just and proper be granted in the interest of justice.

(g) to provide for the cost of this petition.”

2. The controversy involved in the present writ application is in a very narrow compass. Our order dated 20th April 2022 would make the picture further clear. The same reads thus:

“1. We have heard Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the State respondents on an advance copy served to him.

2. It appears that the matter is at the stage of final order of detention passed under Section 129(1) of the CGST Act, 2017 in Form GST MOV – 06 dated 12.04.2022. Prima facie, it appears that the only discrepancy noted in the E-way bill is with regard to “wrong vehicle type”.

3. Prima facie, we are of the view, subject to what Mr. Sharma, the learned AGP has to submit, that the goods and the conveyance could not have been detained on the ground assigned in Form GST MOV-06.

4. Issue Notice to the respondents for final disposal of this writ application, returnable on 27.04.2022.

5. By the next returnable date, the authority may reconsider its decision and pass an appropriate order.

6. On the returnable date, notify this matter on top of the Board.

7. No Notice now be issued to the respondents as Mr. Sharma, the learned AGP has already entered his appearance on their behalf.”

3. We have heard Ms. Parikh, the learned counsel appearing for the writ applicant and Mr. Sharma, the learned A.G.P. appearing for the respondents.

4. It appears from the materials on record that the writ applicant, vide application dated 12th April 2022 addressed to the State Tax Officer – 2, Mobile Squad, Amirgadh, made a request to release the goods, as, according to the writ applicant, in stating the vehicle type, inadvertently, it was shown as ODC. The letter reads thus:

“April 12, 2022

To,

The State Tax Officer – 2,

Office of the State Tax Officer

Mobile Squad, Amirgadh.

GSTIN : 08AACCD5090Q1Z4

Sub : Request to release our goods and vehicle detained at Checkpost

We, Dhabriya Polywood Limited, a Public Limited Company having our Registered Office and Factory at B-90-1, Malviya Industrial Area, Jaipur-302017 (Rajasthan) and SP-2032(A), Ramchandrapura Industrial Area, Sitapura Extn, Jaipur (Rajasthan) and Holding GST Registration No. 08AACCD5090Q1Z4. in Rajasthan. We are manufacturer of uPVC Windows & Doors, Extruded PVC Profiles, Sheets, Moldings etc, all wood-substitute products. We are also having our manufacturing units and branches in various other states/locations including Gujarat State. We have filed all our GST Returns and have discharged all the due tax liabilities till date.

On 11.04.2022, we have supplied our manufactured goods (Le. UPVC WINDOWS & DOORS) from our Jaipur unit to our Bhavnagar (Gujarat) buyer vide invoice no. SP-22-23/0021 for total Rs.12,19,889/= after charging IGST @18% of Rs. 1,86,084.78 and g