AMM Aquapure Systems Vs Asstt. STO (Kerala High Court)
The petitioner has approached this Court aggrieved by Ext.P6 order, whereby, the goods belonging to the petitioner were detained along with the vehicles on the ground that the E-way Bill did not indicate the correct number of the vehicle that was carrying the goods.
It is submitted by the learned counsel for the petitioner that the subsequent E-way Bill showing the correct number of the vehicle was not available at the time of detention but was produced before the authorities immediately thereafter.
Taking note of the said submission, but finding that the detention of the goods was justified for non-compliance with the provisions of Section 129 of the CGST/SGST Act, I direct the respondent to release the goods and vehicle of the petitioner, on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined in Ext.P6 order.
The respondent shall thereafter forward the files to the adjudicating authority for an adjudication in accordance with Section 130 of the CGST/SGST Act.
This writ petition is disposed as above.
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