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2020 (3) TMI 479 - HC - GSTDetention of goods alongwith the vehicle - correction made in E-Way bill - correction of wrong truck number after detention - case of Revenue is that at the time of interception, the alleged correction sought to be relied upon was not recorded in the e-way bill as it was issued at 3.55 pm - HELD THAT:- Section 129 of the CGST Act starts with a non obstante clause enabling the officers of Revenue to detain vehicles in case the vehicles are transported without statutory documents. The e-way bill at that relevant point of time did not mention the truck No. KL07 BY 3069 whereas at the relevant time it was no. KL07 CM 5213. This Court cannot sit over the decision of the adjudicating authority to form an opinion as in my view, it is strictly within the domain of the authority to consider at appropriate and relevant point of time - However, as an interim measure, I order the release of vehicles provisionally on submission of the bank guarantee in terms of the provisions of Section 129. Application disposed off.
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