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2018 (5) TMI 367 - HC - GSTSeizure of goods - penalty u/s 129(1) and 129(3) of GST Act - GST e-way bill-01 - petitioner claim is that the distance was much below within the prescribed limit of 50 km in between the consignors place of business and transport company from where the goods were required to be reloaded in different transport vehicles for their onward journey and so they are not required to furnish the details of conveyance in 'Part B' of GST e-way bill-01. Held that: - since the consignor and consignee both are registered dealers as well as the present petitioner who is a transport company, there is no basis or reason not to accept the contention of the learned counsel for the petitioner and further once the Government itself has clarified the situation by allowing the transporter/dealer to fill up 'Part B' of the e-way bill when the goods are reloaded in a vehicle which is meant for delivery to the consignee, there remain no reasons to seized the goods and the vehicle. Seizure order and penalty set aside - petition allowed.
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