2019 (10) TMI 270

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..... ER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Uchit Sheth, learned advocate for the petitioner, has submitted that while admittedly, the goods in question were not accompanied by an invoice or eway bill during the course of transport, the goods are valued at less than Rs. 50,000/and hence, there was no necessity of providing an eway bill. It was submitted that the goods in question are .....

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..... the said Rules. It was submitted that the petitioner is not a fly by night operator and despite the petitioner having put forward a proper explanation, the respondents have still proceeded under section 130 of the Central Goods and Services Tax Act, 2017 and initiated proceedings for confiscation of the goods. 2. Having regard to the submissions advanced by the learned advocate for the petition .....

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