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2020 (7) TMI 635 - HC - GSTDetention of goods along with the vehicle - invoices did not bear continuous numbers - power to detain a vehicle in the course of transit - section 129 of CGST Act - HELD THAT:- In the instant case, it is not in dispute that e-way bills did accompany the goods. It is also not in dispute that the transportation was covered by tax invoices. The objection of the respondents is only that the invoices did not bear continuous numbers and hence they suspect that the invoices bearing serial numbers that fell between the numbers on the invoices produced at the time of transportation, could have been used for transportation of other goods that had not been brought to the notice of the Department. The entertainment of such a doubt by the authority cannot be a justification for detaining the goods in question, especially when they were admittedly accompanied by tax invoices as also e-way bills that clearly indicated the particulars that were required by Rule 46 of the GST Rules - The detention in the instant case cannot be justified under Section 129 of the GST Act. The respondents are directed to forthwith release the goods detained by Ext.P4 notice - petition allowed.
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