2020 (12) TMI 311 - HC - GST

Detention of goods alongwith the vehicle - errors in the dates of invoice - invoice that accompanied the transportation of the goods did not contain any date thereon - while the shipping date was shown as 15.11.2020, the date shown in the e-way bill was 25.11.2020 - Part-B of the e-way bill was not updated with the relevant railway RR number - HELD THAT - Taking note of the said findings, the detention cannot be said to be unjustified. The petitioner is permitted to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P8 notice - petition disposed off.

Summary

The petitioner challenged a detention notice due to discrepancies in transportation documents. The High Court found the detention justified but allowed clearance upon furnishing a bank guarantee for the demanded amount. The respondent was instructed to proceed with the adjudication order under Section 129(3).