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2019 (11) TMI 592 - HC - GSTDetention of goods - Section 129 of the GST Act - detention was on the ground that the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention - HELD THAT:- As the detention was on the ground that the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention. Under the said circumstances, the detention cannot be said to be unjustified. It is directed that if the petitioner furnishes a bank guarantee for the tax and penalty amount quantified in Ext.P4 order, then the respondents shall release the consignment and the vehicle to the petitioner.
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