TMI Blog2018 (6) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were transported on payment of tax; but, however, the dealer intends to re-sell the goods from his dealership. In such circumstances, suspicion of evasion cannot be brushed aside at this stage. The interim order set aside and goods released on execution of a simple bond for the value of goods in the prescribed form and furnishing of security in the form of Bank Guarantee equivalent to the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the CGST Act. However, there was a specification with respect to uploading of E-way bills as per Rule 138 of the Central Goods and Service Tax Rules. Only on uploading of E-way bill, would the Department be notified of purchase and movement, is the contention. Without that, there could be an evasion suspected. The learned Single Judge found that the case of the writ petitioners is covered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be brushed aside at this stage. 4. The learned Single Judge directed payment of ₹ 10,000/- [Rupees ten thousand] each by the writ petitioners and furnishing of simple bonds for the amounts covered by the detention orders. We do not think that the same can be sustained after looking at the provisions. However, we do not say anything on this, since the writ petition is pending and it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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