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2020 (2) TMI 1158 - HC - GSTDemand of GST, penalty and confiscation of goods - detention of vehicles / trailers - Purchase and movement of Cranes from another state - default related to E-way Bill - Validity of proceedings initiated under Section 129(3) of the Central Goods Service Tax Act, 2017 - allegation of violation of Section 129 (3) and (6) for the consequential initiation of confiscation proceedings after expiry of fourteen days - HELD THAT:- The controversy involved in the present case assailing the impugned notices cannot be adjudicated at this stage of the matter, particularly when the petitioner has already submitted reply. The aforementioned reply is not a routine reply but backed by relevant provisions and circulars as mentioned above, which is required to be considered dispassionately and in a pragmatic manner - on the merits of the matter, it is not commented, as it may have a far reaching effect in respect of any adjudication. It is being clarified that in the kind of a transaction referred to therein and involved in the present case, there is no question of any supply and thus applicability of the GST would, in such circumstances, be not as already observed without being examined by the authorities who issued the notices and the appellate authorities if any. The petitioner is directed to submit a bank guarantee in terms of the provisions of Section 129 of the CGST Act for release of the vehicle. However, that would be without prejudice and subject to the outcome of the decision to be taken by the adjudicating authority - petition disposed off.
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