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TMI Blog2020 (7) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at the time of transportation, could have been used for transportation of other goods that had not been brought to the notice of the Department. The entertainment of such a doubt by the authority cannot be a justification for detaining the goods in question, especially when they were admittedly accompanied by tax invoices as also e-way bills that clearly indicated the particulars that were required by Rule 46 of the GST Rules - The detention in the instant case cannot be justified under Section 129 of the GST Act. The respondents are directed to forthwith release the goods detained by Ext.P4 notice - petition allowed. - W.P(C).No.14969 OF 2020 - - - Dated:- 23-7-2020 - HONOURABLE MR. JUSTICE A.K. JAYASANKARAN NAMBIAR PETIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. 2. I have heard the learned counsel for the petitioner and the Government Pleader for the respondents. 3. Learned Government Pleader would refer to Rule 46(1)(b) of the GST Rules that specifies the requirement of a tax invoice containing a consecutive serial number not exceeding 16 characters in one or multiple series, containing alphabets or numerals or specific characters respectively, and any combination thereof, to point out that in the instant case, the tax invoices did not contain a combination of alphabets, numerals, and specific characters. It is contended, therefore, that insofar as the tax invoices that accompanied the goods did not conform to the requirement of R.46, the detention could not be seen as unjustified. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars that were required by Rule 46 of the GST Rules. It is also relevant to note that the doubt entertained by the respondents were, at any rate, in respect of goods that may have been transported under cover of the invoices that numerically fell between the numbers shown in the invoices that were carried along with the goods, and in that sense, pertained to goods other than those that were actually detained. The detention in the instant case cannot be justified under Section 129 of the GST Act. I therefore allow this writ petition and direct the respondents to forthwith release the goods detained by Ext.P4 notice, on the petitioner producing a copy of this judgment before them. The Government Pleader shall communicate the gist of the dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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