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2020 (12) TMI 894 - HC - GSTDetention of goods alongwith vehicle - some mismatch between the invoice and the e-way bill inasmuch as the invoice had been issued by the writ applicant situated at Bhavnagar where the place of dispatch mentioned in the e-way bill is shown to be Jalna at State of Maharashtra - HELD THAT:- Mr. Antani, the learned AGP has fairly pointed out that he has discussed the matter with the officer concerned and he has been instructed to make a statement before the court that the inquiry conducted so far has revealed that there has been no contravention of any of the provisions of the Act or the Rules. Mr. Antani further submits that, as there was some confusion, the authority concerned thought fit to detain the goods under Section 129 of the Act. However, after thorough inquiry, the authority itself has come to the conclusion that it is no longer necessary to detain the goods and the vehicle. This writ application stands allowed - The respondent No.2 shall release the goods as well as the vehicle at the earliest.
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