9911796707
TMI Blog2023 (11) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... with Section 67(6) of the UPGST Act, 2017 - HELD THAT:- Learned Standing Counsel appearing for the respondents has admitted that under the rules, it is open for a party to claim provisional release of the goods and vehicle on furnishing the security in the Form of a Bank guarantee and bond in Form GST INS-04, as prayed for by the petitioner. Since the submission made by counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Transport Corporation of India Limited and is in the business of transportation of goods. M/s Havells India Limited, Alwar, Rajasthan dispatched goods to Shree Balaji Electric Company, Kanpur. The goods were dispatched through the petitioner by vehicle no. RJ11GB6185. The E-way Bill in this regard was generated on 21.10.2023 being e-way Bill No.741377409037. It is the case of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he mistake was with the object of evasion of tax. Moreover, no detention order under Section 129(1) in Form GST MOV-06 has been issued. The petitioner applied for provisional release of the goods and vehicle in question, on furnishing a bond in Form GST INS-04 and security in form of bank guarantee as per Rule 140(1) of the UPGST Rules read with Section 67(6) of the UPGST Act, 2017. This prayer ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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