Since the only allegation against the petitioners is of non production of e-way bill, which the petitioners had produced before the authority, we are of the view that the goods and vehicle be released forthwith upon the petitioners furnishing security, other than cash and bank guarantee, to the satisfaction of the authority concerned.
Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner goods were seized on the ground that the consignment of goods was not accompanied by ‘e-way’ bill which is a necessary requirement. The Court observed that the notification which requires to accompany e-way bill also recites that in case at the time of interception the e-way bill is not present with the goods, the authorities will allow the dealer to download e-way bill and in case the said e-way bill is downloaded then no further action would be taken. In the present case, the seizure was made on 3.11.2017 at 2:00 p.m. the dealer had already downloaded and produced the e-way bill before the authority at 8:40 p.m. on 2.11.2017.
Held that:- The Hon’ble High Court directed that the goods and vehicle be released upon the petitioners furnishing security, other than cash and bank guarantee, to the satisfaction of the authority concerned.
Since the only allegation against the petitioners is of non production of e-way bill, which the petitioners had produced before the authority, we are of the view that the goods and vehicle be released forthwith upon the petitioners furnishing security, other than cash and bank guarantee, to the satisfaction of the authority concerned.
Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner goods were seized on the ground that the consignment of goods was not accompanied by ‘e-way’ bill which is a necessary requirement. The Court observed that the notification which requires to accompany e-way bill also recites that in case at the time of interception the e-way bill is not present with the goods, the authorities will allow the dealer to download e-way bill and in case the said e-way bill is downloaded then no further action would be taken. In the present case, the seizure was made on 3.11.2017 at 2:00 p.m. the dealer had already downloaded and produced the e-way bill before the authority at 8:40 p.m. on 2.11.2017.
Held that:- The Hon’ble High Court directed that the goods and vehicle be released upon the petitioners furnishing security, other than cash and bank guarantee, to the satisfaction of the authority concerned.