TMI Blog2021 (12) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... extent of 50% of the amount claimed, and furnishing security of the remaining 50% of penalty, other than cash and bank guarantee to the satisfaction of the authority in the prescribed manner and in terms of Section 129(1)(a) of the Act, within a period of two weeks from today, the goods and vehicle may be released in favour of the petitioners. - Writ Tax No. - 1125 of 2021 - - - Dated:- 9-12-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own by the petitioners, as being transported in the conveyance from Assam to Delhi, were supported by two invoices and corresponding goods receipts. However, though the driver produced these documents at the time of interception at 7:35 p.m. on 18.10.2021, however he produced the e-way bill on that day which was generated at 7:38 p.m. It is contended that proceedings for seizure have been done whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner therein, subject to certain conditions. The learned Standing Counsel has opposed the writ petition on the ground that under the provisions of sub-rule (5) of Rule 138 of the CGST Rules, 2017, the e-way bill is necessary to demonstrate the vehicle numbers for transporting the goods inasmuch as at Kanpur, the vehicle was admittedly changed and, therefore, the presumption being d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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