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2021 (3) TMI 429 - KERALA HIGH COURTRelease of seized vehicle alongwith the goods - valid E-way bill not present - HELD THAT:- It is not in dispute that at the time of interception, the vehicle was not having valid e-way bill. Thus the said vehicle is detained and proceedings under Section 129 of the GST Act, 2017 are going on. The notice at Ext.P3, mentioning the discrepancies, is served on the petitioner. In this view of the matter, it is for the petitioner to appear and making his stand before the authorities - Petition dismissed.
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