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 673 - HC - GSTDetention of consignment alongwith the goods - revised e-way bill could not be uploaded into the system before the commencement of the transportation - HELD THAT:- While the explanation offered by the petitioner is one that ought to be considered by the respondents before passing the final order under Section 129(3) of the GST Act in Form GST MOV- 9, the petitioner can be permitted to obtain a release of his goods and vehicle on furnishing a Bank guarantee for the amount covered by Ext.P11 notice. Accordingly, the writ petition is disposed by directing the respondents to release the goods and the vehicle to the petitioner, on the petitioner furnishing a Bank guarantee for the amount demanded in Ext.P11, making it clear that the objections furnished by the petitioner shall be duly considered by the respondents, and the petitioner afforded an opportunity of hearing, before passing the final order in Form GST MOV-9, in accordance with Section 129(3) of the GST Act. Petition disposed off.
|