9911796707
TMI Blog2021 (4) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... conveyance provisionally on furnishing bond or such security or payment as found appropriate - In the present case, let the authorities continue the proceedings for assessment. However, till the same is done, it would not be appropriate to continue the detention and seizure of the conveyance as well as the goods. Looking to the nature of defect in the documents of the transporter alleged, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petition. Petitioner is a transporter. Petitioner s Bolero jeep carrying electronic goods was intercepted at Churaibari on 31.03.2021 by the State GST authorities. The vehicle and the goods have been detained on the ground that the validity of the e-way bill which the driver was carrying had expired. On such alleged breach the Superintendent of GST, respondent no.3 herein, insists on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no interference is necessary. Under sub-section (1) of Section 67 of the Tripura GST Act the authorities have the power to inspect any place of business or taxable person or the persons engaged in the business of transportation of goods or the owner or operator of a warehouse or a godown or any other place. Under sub-section (2) of Section 67 the Inspecting Officer may even seize the goods. Und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also has the power to release such goods and conveyance provisionally on furnishing bond or such security or payment as found appropriate. In the present case, let the authorities continue the proceedings for assessment. However, till the same is done, it would not be appropriate to continue the detention and seizure of the conveyance as well as the goods. Looking to the nature of defect in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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