TMI Blog2019 (7) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... or not? - requirement of e-way bill for movement of new vehicle - Release of seized vehicle alongwith the goods - Section 129(3) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Contention of the appellant is that the appellate authority may not be able to look into the grounds raised, being a question of law to be decided - We cannot accept such a contention because the appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant is the petitioner in the writ petition, W.P. (C) No.16894 of 2019. The writ petition was dismissed by leaving liberty to the appellant to approach the appellate authority. This appeal is filed on raising contention that the subject matter involves a legal question which need to have decided by this Court, which the appellate authority may not be in a position to adjudicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 129. Challenge against the said order was declined through the judgment impugned, discernibly because of the fact that an effective alternative remedy is available against the said order. 3. The detention was on the basis of an alleged irregularity that the appellant had failed to generate the eway bill, as required under Rule 138 of the Central Goods and Services Tax Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails while generating the e-way bill. 4. Learned counsel for the appellant contended that, the specific question raised was not answered by the 2nd respondent while issuing the impugned order. Further, he had drawn our attention to an observation made by the learned single Judge while issuing Ext.P5 order, that the ground on which the detention was effected is prima facie not susta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
