9911796707
TMI Blog2019 (3) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) of The Central Goods and Services Tax Act, 2017 - Held that:- As an interim measure, it is directed that the vehicle of the petitioner shall be released forthwith provided the petitioner furnishes a security before the authority concerned as per the provisions contained under clause (c) sub-section (1) of Section 129 of The Central Goods and Services Tax Act, 2017 - Application disposed off. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e IGST (the tax amount) on the technical ground that the validity of e-way bill had expired on 03.02.2019. It is the contention of learned Senior Counsel that the Company had generated a fresh e-way bill on 06.02.2019 which was valid upto 12.02.2019 in continuation of the previously generated e-way bill, which stood expired on 03.02.2019, still impugned order of imposing penalty as well as seizure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty; (b) on payment of the applicable tax and penalty equal to the fifty per cent of the value of the goods reduced by the tax am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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