Goods not liable for seizure and penalty thereof when designated route not taken during transportation

Last updated: 20 November 2024

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Quick Summary

The Allahabad High Court (Lucknow Bench) has ruled that goods cannot be seized and penalised simply because a different route was taken during transportation, provided the accompanying documents are genuine. The court found no intention to evade tax and noted that under GST, unlike VAT, there is no requirement to declare a designated route. This decision follows similar rulings by the Gujarat and Telangana High Courts.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court (Lucknow Bench) in the case of Exide Industries Limited v. Addl. Commissioner Grade-II (Appeal)-1, State Tax, Mainpuri and Another [Writ Tax No 173 of 2024 dated July 09, 2024] allowed the writ petition and held that goods are not liable for seizure and further penalty cannot be imposed when designated route not taken during transportation as the documents accompanying the goods were found to be genuine.

Citation :
Writ Tax No 173 of 2024 dated July 09, 2024

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 671907_5789_exide_industries_limited.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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