TMI Blog2023 (9) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the department does not dispute the petitioner's assertion that the goods in transit were carrying necessary documents in the form of E-Way bill and invoice etc, the department ought to have considered the petitioner's prayer for release of goods and vehicle upon compliance of the provisions contained U/s 129 (1) (a) of the Act. A direction accordingly is issued to the respondents t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... release the goods and the vehicle seized by respondents by accepting penalty in terms of section 129 (1)(a) of the GST Act. In addition to other arguments advanced, learned counsel for the petitioner places reliance upon a circular issued by the Board on 31.12.2018 which provides that if the invoice or any other specified document is accompanying the consignment of goods then either the consign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot dispute the petitioners assertion that the goods in transit were accompanied by requisite documents including E-Way bill and invoice etc. The applicability of the circular dated 31.12.2018 is otherwise not doubted. The department itself has issued a circular dated 31.12.2018 containing clarification on various issues relating to the applicability of the provision, the department is expected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s assertion that the goods in transit were carrying necessary documents in the form of E-Way bill and invoice etc, we are of the view that the department ought to have considered the petitioner's prayer for release of goods and vehicle upon compliance of the provisions contained U/s 129 (1) (a) of the Act. A direction accordingly is issued to the respondents to act in terms of the above circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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