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2021 (4) TMI 272 - HC - GSTSeeking release of detained goods alongwith the truck - invalid documents or not - in the challan, E-way bill number and Eff. was not mentioned - HELD THAT:- It is necessary to state that Section 130 of the Central Goods and Services Act, 2017, provides for confiscation of vehicle or conveyance found to be carrying goods without E-way bill. As noticed, the confiscation proceeding was not initiated under Section 130 of the S.G.S.T. Act rather the proceeding has been initiated under Section 6-A(c) of the E.C. Act. It is not disputed that 160 drums of bitumen, which were being transported on the aforesaid truck, were ordered to be released as the documents relating to purchase of bitumen were found to be valid and genuine. Till date no order has been passed in the aforesaid confiscation proceeding and the truck is lying under the open sky in an uncared manner in the premises of the police station. The truck is exposed to the vagaries of weather and over a period of time the vehicle will be damaged and become a junk. It is well settled that detention of commercial vehicle for a long period in the premises of the police station will not serve any purpose, as it will not only cause loss to the owner but also cause a loss of revenue to the State Exchequer due to non-pliance of the commercial vehicle. The petitioner is at liberty to file an appropriate application, along with relevant documents, in the court below - Revision allowed.
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