2025 (5) TMI 990

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....he Appellant : Advs. G. Hariharan, Praveen, H., K.S. Smitha, B.R. Sindu, V.R. Sanjeev Kumar, Afna V.P. and Remya Murali For the Respondent : Sr. GP DR. Thushara James JUDGMENT Petitioners seek provisional release of vehicles mentioned in Ext.P1 and Ext.P3. 2. First petitioner had transported certain goods in two tanker lorries belonging to the second respondent, with registration Nos.K....

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....ds under movement. Further, voluntary statements were recorded from the person, who admitted that the goods under transport were not accompanied by any documents as prescribed by the Statute. It is also stated that no e-way bills were generated for the movement of the goods and thus the goods under transport were not accompanied by any documents as required by law. 4. In the meantime, an affida....

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....s have not sought any relief to quash the orders of confiscation. In such circumstances, without any challenge against the orders of confiscation, the provisional release of the vehicle cannot be granted by this Court as Section 130(7) of the CGST Act itself provides that an order of release can be issued by the proper officer himself in accordance with law, provided the conditions therein are sat....