2018 (11) TMI 1345 - HC - GST

Detention of goods - detention on the ground that E-Way bill is being used twice - Held that - There appears to be no material to indicate the use of the same E-Way bill twice. We direct learned Standing Counsel to file counter affidavit within three weeks. One week thereafter is allowed to the petitioner for filing rejoinder affidavit.

Summary

The goods of the petitioner in transit were seized based on the allegation of using the same E-Way bill twice. However, no evidence was found to support this claim. The court directed the Standing Counsel to file a counter affidavit within three weeks and allowed the petitioner to file a rejoinder affidavit. The case will be listed for admission/final disposal after a month. The petitioner can secure the release of goods and vehicle by providing security equal to the proposed tax and penalty as per Section 129(1)(a) of the U.P. Goods and Services Tax Act, 2017, along with an indemnity bond of the same amount.