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2019 (11) TMI 886 - HC - GSTDetention of goods alongwith vehicle - 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 - Section 129 of the GST Act - HELD THAT:- It is directed that if the petitioner furnishes a bank guarantee for the tax and penalty amount quantified in Ext.P3B order, then the respondents shall release the consignment and the vehicle to the petitioner - The respondents shall, thereafter, proceed to adjudicate the issue after notice to the petitioner and in accordance with the procedure prescribed under Section 130 of the GST Act.
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