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HC inclined to accede to the request of release of the goods with truck considering the issue of closure of the business in the pandemic for a long time and also bearing in mind that the material which is being carried for preparing one of the necessaries

Goods in Transit — Section 129 of the CGST Act, 2017— The writ applicant has its Principal Place of Business at Vadodara which is the warehouse used for storage for finished goods and having its manufacturing unit at Sanand, Ahmedabad. The petitioner challenged the show cause notice issued under Section 129 (3) of the Act. Their Goa Unit issued the E-way bill incorporating all the details, however, the address of the place of the delivery in the E-way bill was inadvertently mentioned as Vadodara instead of factory address of Ahmedabad. The respondent detained the truck carrying the goods and the show-cause notice was issued.
Held that:- The Hon’ble High Court directed the respondent to release the truck after deposit of tax and furnishing the bank guarantee with the department and directed the petitioner to appear before the concerned authority on schedule date of hearing and shall cooperate with the authority.—Colgate Palmolive India Ltd. Vs State of Gujarat [2020] 25 TAXLOK.COM 017 (Gujarat)