In view of the fact that there is a recommendation of GST Council that till 31st of March, 2018 the demand of an E-way Bill will not be made. The demand itself and the consequential demand of cash security is not justified.
Goods in transit— In the instant case, the petitioner was carrying goods from Nagpur, State of Maharashtra to the State of Uttar Pradesh. The goods have been seized upon entering the State of Uttar Pradesh on the pretext that the E-way Bill was not presented at the time of seizure of the goods, which were Supari.
Held that— In view of the fact that there is a recommendation of GST Council that till 31st of March, 2018 the demand of an E-way Bill will not be made. The demand itself and the consequential demand of cash security is not justified.
We therefore, direct the respondents to release the goods of the petitioner forthwith subject to deposit of security to the extent of 50% of the value of goods in the shape of other than cash or bank guarantee, which will abide by penalty proceedings.
In view of the fact that there is a recommendation of GST Council that till 31st of March, 2018 the demand of an E-way Bill will not be made. The demand itself and the consequential demand of cash security is not justified.
Goods in transit— In the instant case, the petitioner was carrying goods from Nagpur, State of Maharashtra to the State of Uttar Pradesh. The goods have been seized upon entering the State of Uttar Pradesh on the pretext that the E-way Bill was not presented at the time of seizure of the goods, which were Supari.
Held that— In view of the fact that there is a recommendation of GST Council that till 31st of March, 2018 the demand of an E-way Bill will not be made. The demand itself and the consequential demand of cash security is not justified.
We therefore, direct the respondents to release the goods of the petitioner forthwith subject to deposit of security to the extent of 50% of the value of goods in the shape of other than cash or bank guarantee, which will abide by penalty proceedings.