https://www.taxtmi.com/caselaws?id=426517 The HC allowed a petition seeking release of a detained vehicle and goods where the E-way bill had expired. The court found that proceedings under Section 129 of CGST Act were initiated and concluded on the same date without proper opportunity for defense. Despite respondent's claim that proceedings were expedited at taxpayer's request, no evidence supported this contention. The court held that both the adjudication order and appellate order suffered from procedural infirmities and lack of proper opportunity for the transporter to defend. The impugned orders were set aside and petition was allowed. en-us Wed, 10 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426517 The HC allowed a petition seeking release of a detained vehicle and goods where the E-way bill had expired. The court found that proceedings under Section 129 of CGST Act were initiated and concluded on the same date without proper opportunity for defense. Despite respondent's claim that proceedings were expedited at taxpayer's request, no evidence supported this contention. The court held that both the adjudication order and appellate order suffered from procedural infirmities and lack of proper opportunity for the transporter to defend. The impugned orders were set aside and petition was allowed. Case-Laws GST Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426517