Home Case Index All Cases GST GST + HC GST - 2020 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 109 - HC - GSTRelease of detained goods - allegation of non-production of copy of the invoice that ought to have accompanied the transportation of the goods - HELD THAT:- Although it is the case of the petitioner that he had subsequently produced a soft copy of the invoice, the finding in Ext.P4(c) is that the soft copy of the invoice itself showed that the invoice was generated after the commencement of the transportation - The detention cannot be said to be unjustified. The learned counsel for the petitioner however prayed that he be permitted to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Ext.P4(c) notice. Taking note of the said submission, the respondents are directed to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount demanded in Exts.P4(c) and P4(d). The respondents shall thereafter proceed to pass the final order in GST MOV-09 under Section 129(3) of the GST Act. Petition disposed off.
|