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2018 (11) TMI 1504 - HC - GSTDetention of goods with vehicle - seizure order was passed solely on the ground that the e-way bill accompanying the goods had expired - Clause (a) and (b) of Sub-section (1) of Section 129 of the Act - Held that:- In view of the the fact that the petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, the seizure of the goods on the ground that accompanying e-way bill had expired is not justified rather it was allowed to expire after the detention of the goods by incorrectly recording the time of interception - the order of seizure dated 11.11.2018 issued under Section 129(1) of the Act to the writ petition is quashed - petition allowed.
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