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The order of detention has been made on the ground that the lorry receipt issued by the transporter is photocopy without computerized serial number and contact number details.Insofar as the Lorry Receipt issued by the transporter is concerned, carrying the same is not a requirement prescribed under rule 138A(1) of the rules.Prima facie, the contention raised by the learned advocate for the petitioner appears to be valid. Under the circumstances, a prima facie case has been made out for grant of interim relief as prayed for in the petition.By way of further interim relief, the respondents are directed to forthwith release the truck No.GJ-04-AW 1999 along with the goods contained therein.

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — The vehicle as well as the goods of the petitioner has been detained under section 129(1) of the CGST Act, 2017 on the ground that the lorry receipt issued by the transporter is photocopy without computerized serial number and contact number details. Lorry Receipt is not a requirement prescribed under rule 138A(1) of the rules.  By interim relief, respondents are directed to forthwith release the vehicle along with the goods contained therein.FS Enterprise Vs. FS Enterprise [2019] 11 TAXLOK.COM 018 (Gujarat)

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