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2022 (3) TMI 42 - HC - GSTRelease of conveyance alongwith the goods - in the E-way bill which is one of the essential document to be carried otherwise by the conveyance, Part-B was not updated - HELD THAT:- When the interception was made on 18.01.2022, it was found by the respondents that, Part-B of the E-way bill was not updated. However, it is the case of the petitioner that, on 18.01.2022 at 10.45 a.m, a corrected E-way bill was generated, where Part-B also had been updated with necessary details including the vehicle number - it is the case of the petitioner that, if a date is given, particularly on that date, the petitioner would appear to give his show cause with documents and thereafter, let the adjudication go on and be completed at the earliest. However, before such completion of adjudication proceedings since the goods have been detained from 18.01.2022 and the goods is chemical component, the same may be directed to be released, of course with some conditions. Whether the Part-B updation admittedly was not available on the date of interception, subsequently has been updated? - HELD THAT:- It is a matter of merit to be decided by the adjudicating authority, for which show cause notice alredy been issued. Insofar as the said show cause notice is concerned, let there be a specific date to be specified by the respondents Revenue and communicate the same immediately to the petitioner, on that date, it is open to the petitioner to appear before the respondents and to give show cause with his documents. Thereafter the respondents can decide the same by way of adjudication and pass final orders - insofar as the releasing of the goods are concerned, during the pendency of the adjudication proceedings, this Court feel that, the goods in question, being chemicals, can be directed to be released by way of provisional release, of course with certain condition. The condition being the petitioner shall execute a Bank guarantee for the equal sum of the tax due / tax demanded by the Revenue and on receipt of such Bank guarantee, the goods in question can be released by the respondents. There shall be a direction to the respondents to give a specific date for personal hearing to the petitioner and the same shall be intimated to the petitioner immediately and on receipt of the same, the petitioner shall appear on the date without fail and give his defence with documents. Thereafter, it is open to the Revenue to complete the adjudication and pass a final order as early as possible - Petition disposed off.
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