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Goods without E-Way Bill cannot be detained without notice U/s 129

Shanti Prime Publication Pvt. Ltd.

E-Way Bill — While the goods were in transit and passing through the State of Gujarat, the Vehicle was intercepted by the Officers of the GST and the same came to be detained in the ground that E-Way Bill was not produced when demanded. Thus, Vehicle along with goods came to be seized. The vehicle as well as he goods, i.e. betel nuts, detained/seized under purported exercise of power under section 129 and 130 of the GST Act shall be released immediately upon the writ applicant depositing the amount of Rs. 3,57,000.00 with the concerned department. — Krishna Traders Vs. State of Gujarat [2019] 13 TAXLOK.COM 042 (Gujarat)

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