TMI Blog2020 (9) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... ve value of the goods that was transported was only ₹ 8.99 as evident from Ext.P4 invoice, and the provisions of the Act and Rules mandate that an e-way bill is required only for consignments whose value exceeds ₹ 50,000/-, the detention at the instance of the respondent cannot be said to be justified. The respondent is directed to forthwith release the goods and the vehicle to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d given a discount of almost the entire amount save to the extent of ₹ 8.99, and had paid IGST at the rate of 18% on the actual value of the watches. The consignment was detained by the respondent, on the ground that, although the consignment was covered by a valid invoice, it was not accompanied by a valid e-way bill. The learned counsel for the petitioner would point that inasmuch as the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, I allow this Writ Petition by quashing Ext.P7 order and directing the respondent to forthwith release the goods and the vehicle to the petitioner on the petitioner producing a copy of this judgment before the said authorities. The learned Government Pleader shall also communicate the gist of this judgment to the respondent for enabling the petitioner to obtain an immediate release of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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