PODDER & PODDER INDUSTRIES PRIVATE LIMITED Vs. STATE OF TRIPURA

JUDGEMENT

(1.) This writ petition has come to be filed by the petitioner-Podder and Podder Industries Pvt. Ltd. which is engaged in the business of selling of construction machinery. It is submitted that the petitioner sold certain construction materials to a buyer in Agartala from Silchar (State of Assam) and the said machine was transported through a truck/trailer bearing registration No. HR 38 Z - 6075 and the said vehicle was used to transport the materials from Silchar to Agartala. It is asserted by the counsel for the petitioner that the vehicle was carrying all valid documents pertaining to the machinery sold including the sale invoice, temporary registration certificate, insurance policy and e-way bill No. 8612 1401 9866 valid up to 17/3/2022. It is further submitted that on the way the vehicle under which the goods were being transported, faced certain technical problems and when the vehicle reached at Churaibari on 18/3/2022 by the said time the e-way bill has expired. For this reason, the vehicle was detained and ultimately on 18/3/2022 the driver in-charge of the vehicle was informed with a direction of seizure of both the vehicle as well as the goods concerned. Since the vehicle and goods concerned are remained in stopped at the entry point into the State of Tripura, the present writ petition has come to be filed seeking release of the vehicle and the goods noted hereinabove.

(2.) Learned counsel appearing for the petitioner submitted that the e-way bill under which the goods were being moved from Silchar to Agartala was issued by the buyer namely, Sri Swapan Chandra Dey who is a registered contractor in the State of Tripura and the buyer purchased the said equipment from the petitioner for the purpose of utilizing the same to enable Sri Dey to carry out his contractual obligation to the State of Tripura under certain contract entered into by him. Accordingly, he submits that seizure and detection of the vehicle at the entry point into the State of Tripura has caused an impediment on the free-flow of goods and services within the Union of India. In any event, learned counsel for the petitioner brings to our notice that the petitioner and/or the buyer only had an 8-hour window of Rule 138, sub-rule (10) of the GST Rules, 2017 to seek any extension thereof. Therefore, he submits that the denial of entry of the vehicle into the State of Tripura on the aforesaid plea, as noted hereinabove, amounts to an impediment on the free-flow of goods and services.

(3.) On the other hand, Shri Debalay Bhattacharya, learned Government Advocate contended that since the petitioner has admitted that the e-way bill issued by him had expired on 17/3/2022 and the date of entry was 18/3/2022, it was obligatory on part of the transporter and/or the buyer to make necessary prayer for extension of time in the e-way bill and since the e-way bill had expired, the authority under the GST Act at the check gate was left with no other alternative other than to stop the vehicle and to effect seizure of both the vehicle as well as the goods concerned.