Case of the petitioner is that the goods were being transported in the course of inter-State sale and that there was no lapse on part of the petitioner or the transporter in carrying valid e-Way bill till the goods were in transit. Since the order under challenge in this petition is appealable, this court permit the petitioner to pursue such appeal.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit –-- The petitioner goods were initially detained thereafter, seized and order for confiscation are issued on the ground of alleged transportation of goods without valid e-Way bill. Against such order, statutory appeal lies under the Act. The court observed that the order is appealable.
Held that:- The Hon’ble High Court permitted the petitioner to pursue appeal. The goods shall be released provisionally on the petitioner depositing 25% of the disputed tax and penalty demand and furnishing a bond for securing the rest of the amount. Similarly, if the transporter also approaches the competent authority for provisional release of the vehicle and offers bond for the full value of the tax and penalty such vehicle shall be released.
Case of the petitioner is that the goods were being transported in the course of inter-State sale and that there was no lapse on part of the petitioner or the transporter in carrying valid e-Way bill till the goods were in transit. Since the order under challenge in this petition is appealable, this court permit the petitioner to pursue such appeal.
Section 129, 130 of the CGST Act, 2017 — Goods in Transit –-- The petitioner goods were initially detained thereafter, seized and order for confiscation are issued on the ground of alleged transportation of goods without valid e-Way bill. Against such order, statutory appeal lies under the Act. The court observed that the order is appealable.
Held that:- The Hon’ble High Court permitted the petitioner to pursue appeal. The goods shall be released provisionally on the petitioner depositing 25% of the disputed tax and penalty demand and furnishing a bond for securing the rest of the amount. Similarly, if the transporter also approaches the competent authority for provisional release of the vehicle and offers bond for the full value of the tax and penalty such vehicle shall be released.