2021 (11) TMI 231

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..... generated was in terms of sub-rule (10) of Rule 138 of the GST Rules and the e-way bill was valid at the time of interception. It is contended that, therefore, since the goods are perishable in nature therefore, under Rule 140 of the GST Rules after obtaining the security, the goods may be released. It is provided that in case the petitioner pays the amount in terms of Rule 141 of the CGST Rul .....

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..... ate order dated 6.10.2021, whereby, the appeal of the petitioner was rejected and the order passed by the Assistant Commissioner Mobile Squad, Unit- 10, Kanpur was upheld. The matter requires consideration. Learned Standing Counsel prays for and is granted three weeks' time to file a counter affidavit. Rejoinder affidavit may be filed within two weeks, thereafter. List immediately .....

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