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2019 (4) TMI 148 - HC - GSTDetention of goods - eway bill was not matching - issuance of FORM GST MOV-06 - Section 129(1) of CGST Act - Held that:- The grounds urged by the petitioner being mixed questions of facts and law, the appeal has been rightly preferred by the petitioner and the same is pending adjudication before the Appellate Authority. 10% of the disputed tax/penalty amount is already deposited by the petitioner - In such circumstances, without going into the merits or demerits of the case, this Court finds it appropriate to direct the Appellate Authority to dispose of the appeal in accordance with law - appeal disposed off.
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