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2018 (12) TMI 138 - HC - GSTDetention of goods with vehicle - goods detained on the ground Part B of the accompanied e-way bill has not completed - Section 129(3) of GST Act - Held that:- The petitioner may not insist on the provisional release of the goods, but contest the matter before the State Tax Officer. It may then invite an order under Section 129 and 130. Then, Perhaps, every plea including those provided under Section 126 may be available. But if the petitioner desires to have the interim release of the goods, there is no escape from Section 129. As with Section 74, it is evident that the provision concerns the assessment but not transport and its interception, much less the detention and the provisional release. Exts.P5 to P7 notices of detention do not suffer from any legal infirmity - petition dismissed.
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