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2017 (12) TMI 1781 - HC - GSTSeizure of goods along with vehicles - goods were not accompanied by an e-way bill generated by the recipient trader of Andhra Pradesh State/Telangana State - validity of G.O. Ms. No. 309, dated 24-7-2017/G.O. Ms. No. 180, dated 9-8-2017 - HELD THAT:- As the State Legislature is competent to make laws only with reference to the intra-State movement of goods or services, Rule 138 has to be construed as being applicable only to such goods or services. This being the position, prima facie this Court is of the opinion that G.O.Ms. No. 309, dated 24-7-2017, as extended by G.O. Ms. No. 446, dated 3-10-2017, upto 31-12-2017, issued by the State of Andhra Pradesh, and G.O. Ms. No.180, dated 9-8-2017, issued by the State of Telangana, are not enforceable insofar as the inter-State movement of goods and services is concerned. In view of the prima facie findings arrived at by this Court hereinbefore, we are of the opinion that the detention of goods along with vehicles by the States of Andhra Pradesh and Telangana only on the ground of non-generation of e-waybill by the traders of their respective States receiving the goods, is not permissible. The goods along with the vehicles belonging to the petitioners shall be released on their executing a bond to the effect that in the event of determination of tax liability, they will pay the tax along with the penalty, if any - Petition allowed.
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