https://www.taxtmi.com/caselaws?id=434023 The Calcutta HC dismissed a petition seeking release of a seized vehicle and goods due to an expired E-way bill. The court held that Section 129 of the CGST Act, 2017 empowers authorities to detain vehicles and seize goods, with release only upon payment of penalty equal to 200% of tax payable. The respondent authority was lawfully permitted to impose penalty and SGST as goods were detained within state territory. The petitioner had already paid the penalty and obtained vehicle release. The court distinguished the case from precedent involving bona fide non-extension of E-way bill validity. en-us Mon, 06 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434023 The Calcutta HC dismissed a petition seeking release of a seized vehicle and goods due to an expired E-way bill. The court held that Section 129 of the CGST Act, 2017 empowers authorities to detain vehicles and seize goods, with release only upon payment of penalty equal to 200% of tax payable. The respondent authority was lawfully permitted to impose penalty and SGST as goods were detained within state territory. The petitioner had already paid the penalty and obtained vehicle release. The court distinguished the case from precedent involving bona fide non-extension of E-way bill validity. Case-Laws GST Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434023