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2021 (10) TMI 42 - HC - GSTSeeking provisional release of the goods and vehicle - Section 67(6) of the Central / Gujarat Goods and Service Tax Acts - goods detained on the ground that the e-way bill was not available with the driver - HELD THAT:- The chronological events are noticed, more particularly the date of order of detention of the truck with the goods on 07.09.2021 in the Form of GST MOV 10. They have come on record. The communication to the concerned authority by the petitioner on 16.09.2021 raises both the issues. The petitioner herein is the owner of the goods and it is his case that his vehicle and goods both have been seized by the GST Authorities and when the goods were being transported in the alleged contravention of the Act and the Rules, order is passed of detention under the GST MOV 10 and as the matter is at the stage of GST MOV 10, this Court would not like to enter into the merits of the matter - The application preferred by the petitioner shall need to be considered by the authority for this being the goods in transit on applying the provisions of section 67(6) of the Act. Request shall be made by the petitioner to consider such provisional release on 24.09.2021 or on any other scheduled date. Let a speaking order be passed by the authority / officer concerned in this regard on the issue of provisional release to enable the petitioner to take necessary legal course if in case there arises any need for challenge - petition disposed off.
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