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We quash the proceedings in its entirety together with the demand dated 07.05.2019 impugned at Annexure-5 which is accordingly quashed and set aside. The conditional release of the goods together with the vehicle vide order passed on 17.5.2019 is confirmed and the petitioner is discharged from the liability of the security directed under the interim order.

Goods in Transit — Once the assessing authority has recorded in his proceedings that the E-WAY BILL has been generated, meaning thereby the goods carried a valid E-WAY BILL, the proceedings ought to have been brought to a close. The proceedings in its entirety together with the demand is accordingly quashed and set aside. The petitioner is discharged from the liability of the security directed under the interim order. — Ram Charitra Ram Harihar Prasad Vs. The State of Bihar Through The Secretary-Cum-Commissioner of State Tax, The Joint Commissioner of State Tax, Kishanganj, The Deputy Commissioner of State Tax [2019] 15 TAXLOK.COM 067 (Patna)