2019 (4) TMI 68 - HC - GST

Detention of goods alongwith vehicle - seizure on the ground that the date of the tax invoice mentioned in the E-WAY bill was different from the date mentioned on the tax invoice - clause (a)(b) & (c) of Section 129(1) of the Act - Held that - In the present case, since the petitioner is the owner of the goods, the release of the goods is directed on petitioner furnishing security of the amount equivalent to that mentioned in clause (a) of Section 129(1) of the Act - petition disposed off.

Summary

The petitioner's goods and vehicle were seized due to a discrepancy in dates on the tax invoice and E-WAY bill. The High Court ordered the release of the goods upon the petitioner providing security equivalent to the amount mentioned in Section 129(1)(a) of the Act. The seizure was deemed hyper-technical and not valid grounds for seizure. Case citation: M/s Ramdev Trading Company vs. State of U.P. et al. (2017).