2019 (8) TMI 776

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..... KERALA HIGH COURT - TMI - Validity of detention of goods - failure to generate or produce E-Way Bill - Section 129 (1) of CGST Act, 2017 - HELD THAT:- This Court is not convinced to entertain the writ petition and adjudicate upon merits at this stage. To conform to the scheme under the Act, the writ petition is disposed of by this order. As the petitioner submitted that he has already deposite .....

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..... ent Pleader as well as Sri . P . Vijayakumar learned ASGI appearing for respondents no . 4 and 5 . 2 . The petitioner challenges Exts . P6 and P7 notices issued by the 1st respondent as illegal and without jurisdiction . Ext . P6 is an order of detention made under Section 129 (1) of CGST Act, 2017 an .....

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..... is that admittedly at the time of inspection or detention of goods the transporter could not produce all the documents required for establishing that the goods are under valid transit . The detention order cannot and could not be treated as final, for according to her submission section 129 deals with and provides for not only detention but also for release of goods, subject to the pet .....

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..... . I have considered the rival submissions and perused the record . The writ petition is disposed of by this order . 6 . The issues raised are at preliminary stage and this Court is not convinced to entertain the writ petition and adjudicate upon merits at this stage . To conform to the scheme under the Act, the writ petition is dispose .....

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