As the matter is at the stage of GST MOV 10, this Court would not like to enter into the merits of the matter. The application preferred by the petitioner shall need to be considered by the authority for this being the goods in transit on applying the provisions of Section 67(6) of the Act.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit —–The petitioner submitted that he was facing intermittent network outages and he could not generate immediately generate e-way bill. Further as goods had already been loaded onto the vehicle, commenced movement of goods without waiting for e-way bill to be generated. The truck with the goods was intercepted by the respondent authority. The driver duly produced tax invoice as well as transport receipt. The petitioner requested on 17.9.2021 for provisional release of the goods and vehicle in accordance with the provisions of Section 67(6) of the Act. The court observed that the petitioner is the owner of the goods and the matter is at the stage of GST MOV 10. They would not like to enter into the merits of the matter.
Held that:- The Hon’ble High Court directed that the application preferred by the petitioner shall be considered by the authority for applying the provisions of Section 67(6) of the Act. A speaking order be passed by the authority/officer concerned in this regard on the issue of provisional release, within two weeks.
As the matter is at the stage of GST MOV 10, this Court would not like to enter into the merits of the matter. The application preferred by the petitioner shall need to be considered by the authority for this being the goods in transit on applying the provisions of Section 67(6) of the Act.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit —–The petitioner submitted that he was facing intermittent network outages and he could not generate immediately generate e-way bill. Further as goods had already been loaded onto the vehicle, commenced movement of goods without waiting for e-way bill to be generated. The truck with the goods was intercepted by the respondent authority. The driver duly produced tax invoice as well as transport receipt. The petitioner requested on 17.9.2021 for provisional release of the goods and vehicle in accordance with the provisions of Section 67(6) of the Act. The court observed that the petitioner is the owner of the goods and the matter is at the stage of GST MOV 10. They would not like to enter into the merits of the matter.
Held that:- The Hon’ble High Court directed that the application preferred by the petitioner shall be considered by the authority for applying the provisions of Section 67(6) of the Act. A speaking order be passed by the authority/officer concerned in this regard on the issue of provisional release, within two weeks.