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2019 (8) TMI 776 - KERALA HIGH COURTValidity of detention of goods - failure to generate or produce E-Way Bill - Section 129 (1) of CGST Act, 2017 - HELD THAT:- This Court is not convinced to entertain the writ petition and adjudicate upon merits at this stage. To conform to the scheme under the Act, the writ petition is disposed of by this order. As the petitioner submitted that he has already deposited ₹ 12, 555/- towards tax incidence and the other component namely penalty is permitted be deposited in cash of ₹ 12, 555/- and upon producing proof of deposit, the goods are released forthwith. The deposit of amount by petitioner is without prejudice to the rights and contentions he has in this behalf. Petition disposed off.
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