Page 53 - GSTL_21st May 2020_Vol 36_Part 3

Parcel/Transporting/Courier Agencies having GST
Registration liable for detention and seizure — Further
instructions
Subject : Detention of vehicles pertained to Parcel/Transporting/Courier
Agencies having GST registration - Further instructions issued -
Regarding :
Section 129 mandates joint and several liability on the Consignee,
Consignor, Transporter and the Person in Charge of the Vehicle to carry the
requisite documents as per the GST Act. Sub-section (1) of Section 129 provides
that all such goods and conveyance used as a means of transport for carrying the
goods, while they are in transit, in contravention of the provisions of the Act or
Rules made thereunder, is liable for detention and seizure.
In the case of Parcel/Transporting/Courier Courier consignments, it has
come to the notice that, the accompanying goods and consignments in transit
though fully compliant to the provisions of the GST Act are also simultaneously
getting detained along with the defective consignments and eventually results in
the expiry of the e-way bills of the genuine consignments. This is causing much
hardships to such genuine consignments. Hence the following instructions to the
Proper Officers, while detaining the Parcel/Transporting/Courier Courier
consignments are issued.
In the event of detention of any vehicle relating to any Parcel/
Transporting/Courier Agencies, which carry consignments with defective
documents as well as other consignments with valid documents, the proper
officer may after due verification, on request of such agencies, permit the release
of goods with valid documents, by the respective Parcel/Transporting/Courier
Courier Agencies. The consignments with defective documents shall be detained
in the premises of the respective Parcel/Transporting/Courier Courier Agencies
GST LAW TIMES  21st May 2020  53