GST Update

Desk of CA. Praveen Sharma – 853 Series (CAPS)

Madhya Pradesh High Court in the case of Maa Kamakhya Trade

The petitioner challenged the orders dated 03.09.2025, 08.09.2025, and 21.08.2025 issued under Section 129 of the CGST Act, 2017, relating to detention of goods due to discrepancy in declared quantity.

The GST Department claimed excess goods were transported, while the petitioner argued that the difference arose because the vehicle’s weight in the registration certificate reflected only the chassis weight, not the body weight.

The petitioner requested reweighment at his own expense to establish the actual quantity.

The Court recorded the department’s consent to release goods on furnishing a bank guarantee in favour of the President of India through the Commissioner, CGST, Jabalpur.

The department must inform the petitioner of the guarantee details within two days of the order upload, and the petitioner must submit the same within five working days.

Reweighment will be conducted in the presence of the petitioner’s representative, with seven days’ prior notice from the department.

The petitioner will bear the reweighment cost, and the limitation period for appeal will restart from the date the revised MOV-9 order is issued. The writ petition was disposed of with these directions.

LINK: CA. Praveen Sharma on Linkedin

Regards
CAPS