2020 (3) TMI 566

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..... stant case is that while transporting the goods for the purpose of weighing was intercepted by the officials of the State Goods and Service Tax, for the reason that in Ext.P2 Delivery Chelan, instead of IGST inadvertently CGST and SGST was levied. It is in this circumstances, the jurisdiction of this Court has been invoked for issuing an appropriate direction to release the goods without collectin .....

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..... justified. Accordingly I dispose of the writ petition with a direction to the petitioner to seek the release of the goods and carriage on furnishing of the bank guarantee and other charges as enshrined under Section 129 subject to condition that the adjudicating authority would afford an opportunity of hearing to the petitioner for imposition of the penalty, strictly in accordance with law and til .....

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