As the matter is at the stage of GST MOV 10, this Court would not like to enter into the merits of the matter. However It is directed to the respondent to consider the application of petitioner for release of the goods and vehicle in accordance with law.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit —–The petitioner goods were detained since e-way bill was not available with the driver. On 10.09.2021, detention order and confiscation notice were served to the petitioner. The petitioner immediately addressed a letter to the authority on 17.9.2021 and requested 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 date of order of detention of the truck with the goods is 07.09.2021 and the communication to the concerned authority by the petitioner is on 16.09.2021.
Held that:- The Hon’ble High Court directed that a speaking order be passed by the authority / officer concerned on the issue of provisional release to enable the petitioner to take necessary legal course,
As the matter is at the stage of GST MOV 10, this Court would not like to enter into the merits of the matter. However It is directed to the respondent to consider the application of petitioner for release of the goods and vehicle in accordance with law.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit —–The petitioner goods were detained since e-way bill was not available with the driver. On 10.09.2021, detention order and confiscation notice were served to the petitioner. The petitioner immediately addressed a letter to the authority on 17.9.2021 and requested 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 date of order of detention of the truck with the goods is 07.09.2021 and the communication to the concerned authority by the petitioner is on 16.09.2021.
Held that:- The Hon’ble High Court directed that a speaking order be passed by the authority / officer concerned on the issue of provisional release to enable the petitioner to take necessary legal course,