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2022 (5) TMI 184 - GUJARAT HIGH COURTDetention of goods alongwith the vehicle - Selection of the ODC vehicle type while generating e-Way Bill - clerical/technical error or done intentionally - levy of penalty/tax under Section 129(1) for such clerical errors - evasion of tax or not - HELD THAT:- CBEC/20/16/03/2017-GST Circular makes it clear that in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, the proceedings under Section 129 of the CGST Act may not be ordinarily initiated, more particularly, in the situation, as highlighted in para 5 of the circular - the goods of the writ applicant fall within Clause 5 of the circular referred to above. The manner in which the writ applicant has proceeded so far and also having regard to the fact that very promptly he brought to the notice of the authority concerned and admitted its mistake, we would like to give the writ applicant some benefit of doubt. The impugned notice issued by the respondent No.3 in Form GST MOV – 07 dated 12th April 2022 is hereby quashed and set aside. Consequently, the order of detention passed by the respondent No.3 under Section 129(1) of the CGST Act in Form GST MOV – 06 dated 12th April 2022 is also hereby quashed and set aside - Application allowed.
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