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2019 (10) TMI 480 - HC - GSTDetention of conveyance - no report of physical verification in Form GST MOV-04 has been served upon the petitioner till date - case of petitioner is that without preparing a report of physical verification in Form GST MOV-03 and Form GST MOVPage 04, the officer concerned has straightaway issued an order of detention in Form GST MOV-06. HELD THAT:- Having regard to the fact that the person in charge of the conveyance had produced the e-way bill as well as the invoice, the only ground on which the conveyance could have been detained was in case any discrepancies were found in the inspection of the goods and conveyance - However, in the facts of the present case after detaining the vehicle, no physical verification report has been submitted by the concerned officer and uploaded in the common portal, though required in accordance with the instructions issued by the Board. Under the circumstances, the order of detention under section 129 of the CGST Act, prima facie, is not sustainable. Issue rule, returnable on 24.10.2019.
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