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2019 (11) TMI 822 - HC - GSTImposition of tax and penalty - it is alleged that the truck had reached the check post in Uttarakhand, after the expiry of the time stated in the E-way bill - Section 129 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The writ petition is wholly premature. Petitioner must give a reply of the show cause notice to the concerned authority explaining the valid reasons as to why delay has been caused and since under sub-section (1) of Section 129 of the Central Goods and Services Tax Act, 2017, goods can be released inter alia on petitioner’s furnishing a security equivalent to the amount payable, in case, the petitioner deposits the security, the same shall be considered in accordance with law. Petition disposed off.
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