Court Orders Immediate Release of Truck and Goods pending Petition Outcome. Direct Service Allowed for Communication.

The court directed the immediate release of the truck and goods subject to the final outcome of the petition. Additionally, direct service was permitted for efficient communication.

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Issues involved:
1. Confiscation of goods and levy of penalty under section 130 of the GGST Act for non-generation of e-way bill.

Analysis:
The petitioner's advocate argued that out of three vehicles, one did not have an e-way bill generated due to inadvertence. The goods, marble imported from Italy, had integrated goods and services tax already paid at the time of import. Despite paying tax and penalty upon interception, the respondent issued a notice for confiscation and penalty under section 130 of the GGST Act.

The advocate contended that all documents were submitted except the e-way bill, which was promptly generated later. Given the payment of tax and penalty, the advocate requested the release of the conveyance and goods. In response to these submissions, the court issued notice returnable on a specified date.

Upon reviewing the documents showing tax payment at import and subsequent payment upon interception, the court directed the immediate release of the truck and goods subject to the final outcome of the petition. Additionally, direct service was permitted in this case for efficient communication.

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