2021 (5) TMI 497 - GUJARATAT HIGH COURT - GST

Head Note / Extract:
Seizure of goods alongwith the vehicle - e-invoice and e-way bill were not available at the time of interception - e-invoice and e-way bill were produced before the competent authority - Confiscation order - HELD THAT:- The petitioner approached the authorities for provisional release of goods under Section 67(6) of the GST Act on 30.04.2021. It is stated that by a communication dated 03.05.2021, the authority declined the provisional release of goods. Let Notice be issued making it returnable on 20.05.2021.