ORDER

Petitioner’s truck which was carrying goods from Baddi, Himachal Pradesh to Dehradun has been detained at Kulhal Border, Vikasnagar, District Dehradun for reasons that the truck had reached the check post in Uttarakhand, after the expiry of the time stated in the E-way bill. The petitioner has therefore received a show cause notice under sub-section (3) of Section 129 of the Central Goods and Services Tax Act, 2017 where it has been stated that as to why tax and penalty may not be imposed upon him. Aggrieved the petitioner has filed the present writ petition before this Court.

The writ petition is wholly premature. Petitioner must give a reply of the show cause notice to the concerned authority explaining the valid reasons as to why delay has been caused and since under sub-section (1) of Section 129 of the Central Goods and Services Tax Act, 2017, goods can be released inter alia on petitioner’s furnishing a security equivalent to the amount payable, in case, the petitioner deposits the security, the same shall be considered in accordance with law.

The aforesaid provision also provides that once the goods are seized, the ultimate penalty interest whatever has to be given can only be done after giving an opportunity of hearing to the person concerned, which in this case is the present petitioner. Therefore in case the concerned authority ultimately decides to impose a penalty or tax, reasons must be assigned.

In view thereof, the writ petition stands disposed.

Let a certified copy of this order be supplied today itself on payment of usual charges.