The detention cannot be said to be unjustified for the reason that the transportation of the goods was not accompanied by a valid e-way bill
Section 129 of the CGST Act, 2017— Goods in Transit -- The petitioner challenged detention notice. The goods and the vehicle were detained by the respondent on the ground that the transportation of the goods was not accompanied by a valid e-way bill. The detention cannot be said to be unjustified. The petitioner submitted for release of goods and the vehicle on furnishing a bank guarantee for the amount demanded.
Held that:- The Hon’ble High Court directed that if the petitioner furnishes a bank guarantee for the amount demanded, then the respondent shall release the goods and the vehicle to the petitioner, and thereafter proceed to adjudicate the matter, after hearing him.
The detention cannot be said to be unjustified for the reason that the transportation of the goods was not accompanied by a valid e-way bill
Section 129 of the CGST Act, 2017— Goods in Transit -- The petitioner challenged detention notice. The goods and the vehicle were detained by the respondent on the ground that the transportation of the goods was not accompanied by a valid e-way bill. The detention cannot be said to be unjustified. The petitioner submitted for release of goods and the vehicle on furnishing a bank guarantee for the amount demanded.
Held that:- The Hon’ble High Court directed that if the petitioner furnishes a bank guarantee for the amount demanded, then the respondent shall release the goods and the vehicle to the petitioner, and thereafter proceed to adjudicate the matter, after hearing him.