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2021 (1) TMI 254 - HC - GSTDetention of vehicle alongwith the goods - Appealable order or not - violation of Rule 138 of the GST Rules - detention on the ground that E-Way bill issue had expired few hours before the vehicle was detained - HELD THAT:- When the procedure required under the said provision has been apparently followed, an interference under Article 226 is not warranted. The legislative scheme discernible from Section 129 of the Act contemplates compliance of natural justice. Since after detention, Ext.P6 notice was issued and an order was passed after giving an opportunity of being heard, this Court is prima facie of the view that this is not a fit case to invoke Article 226 of the Constitution of India. In such circumstances, it is ideal to relegate the petitioner to the appellate remedy available under Section 107 of the Act. However, since the goods have been detained and has been lying under detention, the same can be released if the petitioner furnishes a bank guarantee, for the amount demanded in Ext.P8 within one week from today. If the petitioner furnishes a Bank Guarantee for the entire amount demand in Ext.P8 within seven days from today, the goods and vehicle detained under Ext.P8 order shall be released to the petitioner forthwith. If the petitioner fails to file an appeal within the period prescribed under the law, the Bank Guarantee can be encashed. Petition disposed off.
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