The court ruling clarifies procedures for re-weighing goods under GST and resets appeal limitations.

ORDER Per: Justice Atul Sreedharan The present petition has been filed by the petitioner who is impugning the order dated 03.09.2025, 08.09.2025 and 21.08.205 passed by the respondent No.3 under Section 129 of Goods and Service Tax, 2017 .

2. The case of the petitioner was that the finding by the Department that the quantity of goods disclosed to the Department was less than what was in found detected by GST Department.

3. Learned counsel for the petitioner has submitted that they have requested the GST Department to take dry weight of the goods after taking the same out of the vehicle in which it was transported as the earlier weight was done by weighing the truck alongwith the goods and thereafter deducting the weight of transport vehicle as revealed weight in the Signature Not Verified registration certificate.

4. Learned counsel for the petitioner has submitted that the weight given in the registration certificate is the dry weight of chassis and does not taken account of the body of truck.

5. Learned counsel for the petitioner has also submitted that the petitioner is willing to get the material weighted at his own cost for which he is willing to pay expenditure to be incurred weighing the goods separately.

6. As regards, the furnishing of bank guarantee to get the goods released, learned counsel for the respondent No.3 has received instructions that the department is willing to do so provided bank guarnatee is furnished in the name of President of India, Through Commissioner, CGST, Jabalpur, GST Bhawan, Napier Town, Jabalpur 482001. As regards the bank guarantee, the Department is requested to give requirements of the bank guarantee to be executed with the petitioner with a period of 2 days from the date of uploading of this order on the website of high court, thereafter the bank guarantee, shall be executed physical by the petitioner. As regards the bank guarantee, the Department is requested to communicate the requirements for the same to the petitioner within two days from the date of uploading of this order on the website of the High Court. Thereafter, the petitioner shall execute the bank guarantee in physical form within a period of 5 working days to the GST Department.

7. The contention that has been taken in petition with regard to delay in issuing the order under Section 129 of Goods and Service Tax, 2017 , this Court is not reflected upon the same as that would have dealt with the Signature Not Verified Appellate Authority as and when appeal is filed taking into consideration the proceedings are taken place before this Court and time consumed there. 8. During the weightment afresh, the petitioner's authorized representative Mr. Gopal Yadav S/o Mr Rajeshvar Yadav shall remain present on the notice whenever weightment is to done and facilitated the presence of the representative of petitioner's company, the respondent No.3 is requested to give 7 days prior notice in order to enable him to travel.

9. The expenditure for the entire process for re-weighting shall be borne by the petitioner as per the amount disclosed by the appropriate officer of the respondent No.3. Any order that is passed by the Department in MOV- 9 after re-weighment of the goods shall be considered at it is passed on the date on which the impugned order was challenged. However, as far as limitation of filing of appeal is concerned, that would reset on account of proceedings before this Court and limitation shall be calculated from the date on which rectified order under MOV-9 is passed.

10. With the above, writ petition stands disposed of.