2021 (5) TMI 497 - HC - GST

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.

Summary

The petitioner, a trading business registered under the GST Act, had their goods seized by authorities for lack of e-invoice and e-way bill. Despite producing the required documents, a confiscation notice was issued. The petitioner's request for provisional release of goods was declined, leading to a court notice returnable on 20.05.2021.