9911796707
TMI Blog2019 (4) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the Form GST MOV-06 whereby the vehicle as well as the goods of the petitioner have been detained under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act") and the other relevant statutory provisions, to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge of a conveyance is required to carry - (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. It was submitted that therefore, in case either of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the petitioner appears to be valid. Under the circumstances, a prima facie case has been made out for grant of interim relief as prayed for in the petition.
4. Stand over to 18th April, 2019. By way of further interim relief, the respondents are directed to forthwith release the truck No.GJ-04-AW 1999 along with the goods contained therein.
Direct Service is permitted. X X X X Extracts X X X X X X X X Extracts X X X X
|
