2020 (9) TMI 883

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..... ieved by Ext.P7 detention notice issued to him in Form GST MOV-7. In the Writ Petition, it is the case of the petitioner that the transportation was of a consignment of watches that had been supplied to him by the seller in Delhi at a discounted rate of Rs. 8.99. It is seen that the transportation of the goods was accompanied by Ext.P4 tax invoice, where the supplier in Delhi had shown the actual .....

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..... ns made across the Bar, I find force in the contention of the learned counsel for the petitioner that inasmuch as the effective value of the goods that was transported was only Rs. 8.99 as evident from Ext.P4 invoice, and the provisions of the Act and Rules mandate that an e-way bill is required only for consignments whose value exceeds Rs. 50,000/-, the detention at the instance of the respondent .....

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