TaxTMI 
TaxTMI 
2025 (5) TMI 990
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....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.KA-41/B-6559 and KA-11/C-2468. The said vehicles were intercepted on 30.12.....
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....on, 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 affidavit has been filed by the Advocate who appeared before the proper officer on b....
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....ances, 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 satisfied. 7. Further, petitioners can avail the remedy of challenging the orders of....