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2019 (3) TMI 1314 - ALLAHABAD HIGH COURTSeizure of goods alongwith vehicle - goods not accompanied by the tax invoice and the E-Way Bill - Section 129(3) of the U.P.G.S.T. Act, 2017 - Held that:- A perusal of the seizure order and the order passed under Section 129(3) of the Act for the release of the goods reveal that the transporter has not been assigned any role in the entire transaction which had led to the seizure of the goods except that it is alleged that the driver had left behind the documents by mistake - since the detention of the vehicle of the transporter is likely to cause irreparable loss and injury to him as his business of transport would be affected, the release of the vehicle is directed forthwith to the petitioner No.2 without any condition if the owner of the goods fails to turn upto comply with the conditions of release - petition disposed off.
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