https://www.taxtmi.com/caselaws?id=402662 The Court upheld the detention of the petitioner's vehicle under Section 129(3) of the Central Goods and Services Tax Act, 2017, due to an expired E-Way bill issue. It directed the petitioner to pursue the appellate remedy under Section 107 instead of invoking Article 226 jurisdiction, emphasizing compliance with natural justice. The Court allowed for the release of goods upon furnishing a bank guarantee for the demanded amount within a week, with failure to appeal leading to encashment. Filing an appeal would suspend encashment until appeal disposal, stressing the importance of adhering to legal procedures. en-us Tue, 05 Jan 2021 00:00:00 +0530 Sat, 22 Mar 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402662 The Court upheld the detention of the petitioner's vehicle under Section 129(3) of the Central Goods and Services Tax Act, 2017, due to an expired E-Way bill issue. It directed the petitioner to pursue the appellate remedy under Section 107 instead of invoking Article 226 jurisdiction, emphasizing compliance with natural justice. The Court allowed for the release of goods upon furnishing a bank guarantee for the demanded amount within a week, with failure to appeal leading to encashment. Filing an appeal would suspend encashment until appeal disposal, stressing the importance of adhering to legal procedures. Case-Laws GST Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402662