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2020 (10) TMI 1030 - HC - GSTMaintainability of petition - Seizure of goods along with vehicle - generation of e-way bills where the value of the consignment is less than ₹ 50,000/- - HELD THAT:- On plain and simple reading of proviso to Sub Rule 3 it is evident that registered person or transporter at his option is obliged to generate and carry e-way bill even if the value of the consignment is less than ₹ 50,000/-. The orders under challenge in my view are amaenable to appeal as per the provisions of Section 107 of Central Goods and Service Tax Act, 2017. In all cases of seizure in order to obliterate inconsistency in the application of law and do away with the multiple appeals, discretion has been left to the competent authority to decide the adjudication as early as possible in accordance with law - petition dismissed.
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