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2019 (10) TMI 404 - HC - GSTDetention of goods with vehicle - E-way bill not issued - further liability of petitioner to pay IGST - Confiscation of goods - levy of penalty - HELD THAT:- The petitioner had paid the integrated goods and services tax on the goods in question at the time of import thereof as well as the fact that after the conveyance came to be intercepted, the petitioner has paid the tax and penalty on such goods as computed by the respondent authorities, by way of ad-interim relief the respondents are directed to forthwith release the conveyance being truck number GJ-12- AZ-5184 along with the goods contained therein, subject to the final outcome of the petition. Issue notice, returnable on 14.11.2019.
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