https://www.taxtmi.com/caselaws?id=355242 Inter-State transit of goods under the IGST and CGST framework was treated as governed by the IGST Act read with CGST procedures, while State GST applied to intra-State supplies. Because the E-way bill requirement under Rule 138 of the CGST Rules had not yet come into force on the relevant date, the seizure of the goods and vehicle was found prima facie unsustainable. Given that the goods were perishable, interim release was ordered on furnishing an indemnity bond and security other than cash or bank guarantee for the proposed tax and penalty, with the merits left open. en-us Thu, 01 Feb 2018 00:00:00 +0530 Tue, 25 Feb 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355242 Inter-State transit of goods under the IGST and CGST framework was treated as governed by the IGST Act read with CGST procedures, while State GST applied to intra-State supplies. Because the E-way bill requirement under Rule 138 of the CGST Rules had not yet come into force on the relevant date, the seizure of the goods and vehicle was found prima facie unsustainable. Given that the goods were perishable, interim release was ordered on furnishing an indemnity bond and security other than cash or bank guarantee for the proposed tax and penalty, with the merits left open. Case-Laws GST Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355242