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2019 (10) TMI 33 - HC - GSTRelease of Seized vehicle alongwith goods - CGST Act - E-way bill was not tendered for the goods in movement - machinery on the way to be taken back to the premises of the petitioner directly to Yadav Trading Co., namely, the dealer from whom the machinery has been purchased for the purpose of repairs - HELD THAT:- The old and used Winch Machine was being transported from the premises of Yadav Trading Co. where it had been sent for repairs and was being transported back to Nirma Ltd., there is substance in the submissions made by the learned advocate for the petitioner that at best, the petitioner would be liable to pay fine of ₹ 10,000/- as contemplated under clause (xiv) of section 122 of the GGST Act, 2017. Issue notice, returnable on 17.10.2019.
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