Section 129 (1) of CGST Act, 2017— Validity of detention of goods— E-way bill— In the instant case, petitioner challenges notice issued by respondent as illegal and without jurisdiction.
The respondent issued the notice u/s 129 of CGST act on th ground that at the time of inspection or Goods in Transit the transporter could not produce all the documents required for establishing that the goods are under valid transit.
Held that— As the petitioner submitted that he has already deposited Rs. 12, 555/- towards tax incidence and the other component namely penalty is permitted be deposited in cash of Rs. 12, 555/- and upon producing proof of deposit, the goods are released forthwith.[VIRAT METALS] [KERALA HIGH COURT] [2019] 15 TAXLOK.COM 026 (Kerala)