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2021 (12) TMI 655 - HC - GSTDetention of goods alongwith vehicle - impugned notice has been issued on the ground that the petitioner had admittedly transferred goods without the goods accompanying E-way Bill - HELD THAT:- The respondent have only issued a notice proposing to impose penalty and tax. It is open to the petitioner to explain the same before the respondents, considering the fact that, the petitioner has also got the vehicle released on payment of the amount on 01.02.2019, there is no merits in the present writ petition. This writ petition is dismissed with liberty to the petitioner to participate in the said proceeding by filing a reply to the impugned notice dated 24.01.2019 within a period of 30 days from the date of receipt of a copy of this order - Petition dismissed.
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