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Detention of goods on the ground that part-B of E-way bill was not generated—According to petitioner, goods being moved from the customs warehouse to the petitioner's own godown is not a supply and hence, the provisions of GST Act are not applicable.

Shanti Prime Publication Pvt. Ltd.

Release of detained goods — The petitioners challenged the demand order and sought a direction to the respondents to forthwith release the goods with Truck detained and seized in exercise of powers under sections 129 and 130 of the CGST Act, 2017. No reasons have been assigned by the respondent for holding the petitioner liable to payment of tax and penalty despite the fact that IGST had already been paid on such transaction and the goods were being moved from the customs warehouse to the petitioner's own godown and it being the case of the petitioners that there was no supply, and hence, the provisions of GST Act are not applicable. The petitioners would be entitled to the release of the conveyance as well as the goods in question subject to compliance of clause (c) of section 129(1) of the CGST/GGST Acts.Neuvera Wellness Ventures Pvt Ltd. Vs. State of Gujarat [2019] 11 TAXLOK.COM 030 (Gujarat)