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2018 (4) TMI 1291 - HC - GSTRelease of detained vehicle alongwith goods - KGST Act - CGST Act - detention of goods on the ground that the invoice and other documents not produced - grievance of the petitioner that despite the full tax amount pertaining to the tax invoice submitted before the second respondent has been deposited, no vehicle/conveyance and goods are released till date - Held that: - It is an admitted fact that no documents were carried by the driver/person in-charge of the goods vehicle at the time of interception of the goods vehicle on 08.03.2018. The ownership of the goods as well as quantum of penalty levied are also in dispute. These are all the factual disputes to be adjudicated before the Appellate Authority. This Court deems it appropriate to relegate the petitioner to the Appellate Authority without expressing any opinion on the merits of the case - appeal allowed by way of remand.
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