The detention in question cannot be said to be unjustified because the transportation of the goods was not supported by a valid e-way bill.
Section 129 of the CGST Act, 2017—Goods in Transit -- The petitioner aggrieved by detention order and notice in Form GST MOV-7. The reason for detention was that the route described in the e-way bill did not match with the route by which the goods were actually being transported. The respondent considered that the transportation of the goods was not supported by a valid e-way bill. The court observed that the said detention cannot be said to be unjustified.
Held that:- The Hon’ble High Court directed that if the petitioner furnishes a bank guarantee for the amount demanded, the respondent shall permit him to clear the goods and the vehicle, and thereafter pass the final order under Section 129 of the Act.
The detention in question cannot be said to be unjustified because the transportation of the goods was not supported by a valid e-way bill.
Section 129 of the CGST Act, 2017—Goods in Transit -- The petitioner aggrieved by detention order and notice in Form GST MOV-7. The reason for detention was that the route described in the e-way bill did not match with the route by which the goods were actually being transported. The respondent considered that the transportation of the goods was not supported by a valid e-way bill. The court observed that the said detention cannot be said to be unjustified.
Held that:- The Hon’ble High Court directed that if the petitioner furnishes a bank guarantee for the amount demanded, the respondent shall permit him to clear the goods and the vehicle, and thereafter pass the final order under Section 129 of the Act.