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2022 (9) TMI 1491 - CALCUTTA HIGH COURTDetention of goods along with the vehicle which was transporting footwear - validity of e-way bill had expired - HELD THAT:- No useful purpose will be served in keeping the writ petition pending since the entire tax has been recovered when the goods were imported from Nepal and crossed the customs barrier into India. If at all the respondent authorities for alleged violation of the provisions of CGST Act are to initiate action the question of imposition of penalty could arise. The writ petition and the appeal can be disposed of by issuing certain directions, which can not only safeguard the interest of the appellant but also that of the revenue.
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