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2019 (11) TMI 887 - HC - GSTValidity of detention order - detention on the ground that at the time of detention of the vehicle, the original invoice was not produced by the driver of the vehicle - Rule 138A of the SGST Rules - HELD THAT:- The absence of an invoice can be a valid ground for detention under Section 129 of the GST Act. Accordingly, I find that the detention in Ext.P4 order is justified. It is directed that if the petitioner furnishes the bank guarantee for the tax and penalty amount determined in Ext.P4, then the respondent shall release the consignment and the vehicle to the petitioner, and thereafter proceed for adjudication in terms of Section 138 of GST Act, after hearing the petitioner. Petition disposed off.
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