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2020 (4) TMI 35 - HC - GSTDetention of Consignment invoices - the driver of the truck by negligence failed to carry the invoices showing the transaction between the petitioner and the 3rd respondent - Section 129 of GST Act - HELD THAT:- This court would not be an appropriate authority to adjudicate the controversy to either of the human error or intentional or willful. It would be the domain of the adjudicating authority - For the time being, the goods detained can be released, subject to the compliance of conditions referred to in Sec.129(1) of the Act and Rule 43 of 2017. In case the petitioner furnishes the bank guarantee along with other charges, as per the provisions of Sec.129, on deposit of the requisite Bank Guarantee, the goods and the vehicle detained are ordered to be released; subject to the outcome of the controversy by adjudicating authority.
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