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2022 (9) TMI 211 - GST
Detention of goods alongwith the vehicle - goods transported without E-way bill - Section 129 of CGST Act - HELD THAT:- Considering the submissions made at the Bar and on perusal of the three orders which are impugned, the authorities were of the impression that the goods were being transported without E-Way bill and thus, an assessment was arrived at to come out with a figure of 200% of the tax payable on such goods. The appeal against the said order has been dismissed.
The matter requires consideration - Considering the submissions made at the Bar, as an interim measure, it is provided that goods of the petitioner shall be released on his paying half of the amount demanded i.e. half of Rs.61,76,793/-. For the other half, the petitioner shall submit a indemnity bond as security.
Application disposed off.