Goods Transported without E-Way Bill: Gujarat HC refuses to release Vehicle since Petitioner is a Habitual Offender [Read Order]

A two-judge bench of the Gujarat High Court has held that the goods detained for want of E-Way Bill cannot be released because the petitioner was found to be a habitual E-way Bill evader.

In the instant case, the assessee’s truck was detained by the department on the ground that e-way bill was not tendered for the goods in movement. The petitioner approached the Court praying that he is ready to pay taxes according to law.

The department pointed out that the petitioner is a habitual offender and is in habit of transporting goods without e-way bill and similar modus operandi is adopted to pay tax, the moment he is caught. It was submitted that there are 10 instances wherein the petitioner is caught without e-way bill and therefore, the petitioner is habitual defaulter and tax evader.

After hearing both the sides, Justice M. R Shah and Justice A Y Kogje held that the goods cannot be released.

“Having heard learned Advocates appearing for the respective parties and considering the facts narrated hereinabove, more particularly when the petitioner is reported to be a habitual defaulter and tax evader and is found to be involved in at least 10 cases wherein the petitioner was caught without e-way bills, this Court refuses to exercise discretion in favour of the petitioner. The modus operandi adopted by the petitioner is to transport the goods without e-way bill and as and when he is caught and the Truck is detained, he will make payment of tax and get the Truck released,” the bench said.