Om Logistics Ltd Vs Deputy State Tax Officer
Date: May 15, 2025
Subject Matter
Detention of a vehicle based solely on the possession of an e-way bill without any corresponding movement of goods is invalid
Summary
In the case involving Om Logistics Ltd., the Madras High Court assessed the validity of the detention of a vehicle under Section 129 of the CGST Act, 2017. The vehicle was intercepted at a toll gate while transporting goods, leading to the discovery…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard both sides. 2. The petitioner challenges the validity of the impugned order dated 01.04.2025 levying penalty on two counts: (a) Under valuation of the goods and (b) Possession of an e-way bill raised without any corresponding movement of goods. The penalty levied under the first head had been paid by the owner of the goods and…