It is the case of the petitioner that the e-invoice as well as e-way bill were duly produced before the authority. In spite of producing the e-invoice and e-way bill before the competent authority, the authority proceeded to issue confiscation notice under Section 130 of the GST Act. Notice issued in this regard.
Section 130 of the CGST Act, 2017 — Goods in Transit —–The petitioner challenged confiscation notice issued under section 130 of the Act. The petitioner submitted that the respondent intercepted truck alongwith goods on 23.04.2021. The truck along with the goods were seized on the ground that e-invoice and e-way bill were not available at the time of interception. The petitioner submitted that the e-invoice as well as e-way bill were duly produced before the authority. The petitioner counsel submitted that the petitioner approached the authorities for provisional release of goods under Section 67(6) of the Act on 30.04.2021 but respondent vide communication dated 03.05.2021 declined the provisional release of goods.
Held that:- The Hon’ble High Court issued Notice returnable on 20.05.2021.
It is the case of the petitioner that the e-invoice as well as e-way bill were duly produced before the authority. In spite of producing the e-invoice and e-way bill before the competent authority, the authority proceeded to issue confiscation notice under Section 130 of the GST Act. Notice issued in this regard.
Section 130 of the CGST Act, 2017 — Goods in Transit —–The petitioner challenged confiscation notice issued under section 130 of the Act. The petitioner submitted that the respondent intercepted truck alongwith goods on 23.04.2021. The truck along with the goods were seized on the ground that e-invoice and e-way bill were not available at the time of interception. The petitioner submitted that the e-invoice as well as e-way bill were duly produced before the authority. The petitioner counsel submitted that the petitioner approached the authorities for provisional release of goods under Section 67(6) of the Act on 30.04.2021 but respondent vide communication dated 03.05.2021 declined the provisional release of goods.
Held that:- The Hon’ble High Court issued Notice returnable on 20.05.2021.