This court direct the respondents to release the goods and vehicle on the petitioner furnishing a Bank guarantee for the amount demanded. It is made clear that the clearance of the goods against the Bank guarantee furnished shall be without prejudice to the right of the petitioner to question the legality of the inclusion of the Cess amount in the computation of the demand
Section 129 of the CGST Act — Goods in Transit -- The petitioner challenged the detention of his goods during the course of transportation on the ground that the validity period of the e-way bill that accompanied the transportation of goods had already expired. The court observed that the detention was not unjustified, as the transportation was not accompanied by a valid transport document at the time of detention. The petitioner submitted that there is an issue regarding the legality of inclusion of the cess component in the quantification of the amount liable to be paid under section 129 of the Act.
Held that:- The Hon’ble High Court directed the respondents to release the goods and vehicle on the petitioner furnishing a Bank guarantee for the amount demanded. The clearance of the goods against the Bank guarantee furnished shall be without prejudice to the right of the petitioner to question the legality of the inclusion of the Cess amount in the computation of the demand.
This court direct the respondents to release the goods and vehicle on the petitioner furnishing a Bank guarantee for the amount demanded. It is made clear that the clearance of the goods against the Bank guarantee furnished shall be without prejudice to the right of the petitioner to question the legality of the inclusion of the Cess amount in the computation of the demand
Section 129 of the CGST Act — Goods in Transit -- The petitioner challenged the detention of his goods during the course of transportation on the ground that the validity period of the e-way bill that accompanied the transportation of goods had already expired. The court observed that the detention was not unjustified, as the transportation was not accompanied by a valid transport document at the time of detention. The petitioner submitted that there is an issue regarding the legality of inclusion of the cess component in the quantification of the amount liable to be paid under section 129 of the Act.
Held that:- The Hon’ble High Court directed the respondents to release the goods and vehicle on the petitioner furnishing a Bank guarantee for the amount demanded. The clearance of the goods against the Bank guarantee furnished shall be without prejudice to the right of the petitioner to question the legality of the inclusion of the Cess amount in the computation of the demand.