2020 (2) TMI 797

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....tioner is engaged in transportation of heavy commodities using trailers. The petitioner had transported plate metal plats from Chattisgarh to Calicut by a trailer bearing registration No. as per Ext.P1 along with Ext.P3 e-way bill. The said vehicle along with goods is detained by the 1st respondent herein under Sec.129(1) of the CGST Act demanding payment of tax and penalty. The only reason for de....

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.... no. as per Ext.P2 had been attached to the trailer. So much so, there is no change in the trailer but only the prime mover. The detention of the vehicle had been on 31.01.2020 at 11.30 a.m. as per Exts.P4 to P4 (d). Even though the petitioner had intimated the consignor immediately after the said substitution of prime mover, part B details got updated only at 12.35 p.m. as evidenced by Ext.P3. In....

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.....M.Jasmine, learned Government Pleader appearing for the respondents 4. After hearing both sides and taking note of the facts and circumstances of this case as disclosed from the pleadings and materials on record, it is ordered that the goods and vehicle detained pursuant to Ext.P4 series of orders, shall be released by the 1st respondent to the petitioner on the petitioner furnishing bank guaran....