Detention of goods u/s. 129 of CGST Act sustainable on account of expiry of e-way bill

Ashok and Sons (HUF) Vs Joint Commissioner, State Tax (Calcutta High Court) Calcutta High Court held that due to expiry of e-way bill, authorities are empowered to detain the goods and impose tax and penalties thereon as per provisions of section 129 of Central Goods and Services Tax Act, 2017. Facts- The petitioner is the manufacturer/supplier of milestone Bitumen Emulsion and Allied products. The petitioner is a Registered Taxable Person duly registered under the GST Act with specific GSTIN number. In course of business, the petitioner supplied 158 drums of Bitumen Emulsion containing 200 kg...