TMI Blog2019 (8) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... Detention of goods - Section 129 (1) of CGST Act, 2017 - Part B/E-Way Bill was also generated and produced for inspection - HELD THAT:- The issues raised are at preliminary stage and this Court is not convinced to entertain the writ petition and adjudicate upon merits at this stage. To confirm to the scheme under the Act, the writ petition is disposed of by this order. The petitioner submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017, Ext.P5 is the order issued under Section 129(3) and Exts.P10, P11 and P12 are the notices issued under Section 129 (3) of the Act. The petitioner contends that the subject matter of Exts.P10, P11 and P12 is fully compliant with all the requirements of the Act and the petitioner was in a position to demonstrate within the time given by the authorities that Part B/E-Way Bill was also generat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the mandate of Section 129 of the Act. According to her, the petitioner if insists for the release of goods, the petitioner can furnish the bank guarantee for the tax and penalty amount demanded through Ext.P11 and the authority does not have difficulty in releasing the detained goods forthwith. 3. By way of reply, Sri.C.K.Sreejith submits that the petitioner since is confident th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirm to the scheme under the Act, the writ petition is disposed of by this order. The petitioner submits bank guarantee for the tax and penalty as shown in Ext.P11 and applies for release of goods by enclosing a copy of this order within two days from today. The 1st respondent shall release the goods detained under Ext.P9 and subjected to enquiry in Ext.P10 within twelve hours f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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