2020 (10) TMI 673

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..... y bill could not be uploaded into the system before the commencement of the transportation - HELD THAT:- While the explanation offered by the petitioner is one that ought to be considered by the respondents before passing the final order under Section 129(3) of the GST Act in Form GST MOV- 9, the petitioner can be permitted to obtain a release of his goods and vehicle on furnishing a Bank guarant .....

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..... UDGMENT The petitioner has approached this Court aggrieved by Ext.P11 notice issued to him under Section 129(3) of the Goods and Service Tax Act ('the GST Act' for short) detaining his goods and vehicle. On a perusal of Ext.P11 notice, I find that the objection of the respondent was essentially that the value of the goods as shown in the e-way bill in the e-way bill portal was seen to .....

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..... e learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I find that while the explanation offered by the petitioner is one that ought to be considered by the respondents before passing the final order under Section 129(3) of the GST Act in Form GST MOV- 9, the petitioner can be permitt .....

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