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2019 (8) TMI 175

..... n under Section 130 of the GST Act, 2007. We are examining a larger issue whether the authority concerned can straightaway invoke Section 130 of the Act, without taking recourse to Section 129 of the Act. However, during the pendency of this writ-application, the writ applicant is entitled to an interim order. The writ-applicant has deposited an amount of ₹ 2,33,154/- towards the tax liabili .....

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..... egistered in the State of Gujarat under the provisions of the GST Act. The writapplicant had placed an order for metal scrap with one M/s Bhavya Steels based at Thane, State of Maharshtra. While the goods were in transit, the vehicle came to be intercepted. The vehicle, as well as the goods, came to be seized by the authorities concerned on the ground that the goods were not accompanied by E-way b .....

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