2020 (10) TMI 374 - HC - GST

Detention of goods alongwith the vehicle - detention of the vehicle was on the ground that the consignment was not accompanied by a valid e-way bill - Section 129 of the GST Act - HELD THAT - The detention cannot be said to be unjustified. Taking note of the request of the petitioner for permission to clear the goods and the vehicle on furnishing a Bank guarantee, the writ petition is disposed off with a direction to the respondents to permit the petitioner to clear the goods and the vehicle on furnishing a Bank guarantee for the amounts demanded in Ext.P9 order.

Summary

The petitioner challenged Ext.P8 notice and Ext.P9 order demanding tax and penalty under Section 129 of the GST Act for not having a valid e-way bill. The High Court found the detention justified and directed the respondents to allow clearance of goods and vehicle upon furnishing a Bank guarantee for the amounts demanded in Ext.P9 order.