2021 (10) TMI 42

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.... It was specifically conveyed to the transporter that movement of goods was to be commenced only after both tax invoice as well as e-way bill were given to the driver. 2. It is his say that the area of the petitioner was facing intermittent network outages and therefore, the petitioner could not generate immediately generate e-way bill from the portal. The transporter, being in a hurry to complete the task assigned and as goods had already been loaded onto the vehicle, commenced movement of goods without waiting for e-way bill to be generated and given by the petitioner. 3. The truck with the goods was intercepted by the 2nd respondent authority. The driver duly produced tax invoice as well as transport receipt. 4. According to the petit....

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....directing the Respondents to forthwith provisionally release the goods number KA-17-C- 1451 in terms of the provisions of Section 67(6) of the GST Acts; truck B. In any case this Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside confiscation notice dated 10.9.2021 as being wholly without jurisdiction and illegal and this Hon'ble Court may be pleased to direct release of the goods and truck number KA-17-C-1451 in terms of Section 129 of the GST Acts; C. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the Respondents to forthwith release the truck number KA 17-C-....

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.... They have come on record. The communication to the concerned authority by the petitioner on 16.09.2021 raises both the issues. 12. The petitioner herein is the owner of the goods and it is his case that his vehicle and goods both have been seized by the GST Authorities and when the goods were being transported in the alleged contravention of the Act and the Rules, order is passed of detention under the GST MOV 10 and as the matter is at the stage of GST MOV 10, this Court would not like to enter into the merits of the matter. However, we have taken note of the serious concern raised before us by the petitioner of provisional release of the goods and vehicle prior to moving of such stage of MOV. 13. The application preferred by the petiti....