2026 (7) TMI 1431

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....dent: GP For Commercial Tax. ORDER:- (PER HON'BLE SRI JUSTICE T.C.D. SEKHAR) 1. The present writ petition is filed questioning the action of respondent No .4 in passing the order of detention in Form GST MOV-06, dt.14.04.2026 under Section 129 of GST Act, 2017 on the ground that E-way bill was expired on 13.04.2026 by 11:59 pm. 2. It is the case of the petitioners that the vehicle bear....

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.... Vijayawada. Except, the said ground, there is no other ground mentioned for the detention of the subject vehicle and the goods. 4. This Court, after hearing the case on hand, by order dt.15.04.2026, directed the 4th respondent to release the vehicle and the goods by observing that the approach of the 4th respondent is extremely hyper technical in view of the fact that the distance between the ....

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....consideration of the case on hand, it is apparent that there is no evasion of tax on the part of the petitioner. In such circumstances, continuation of proceedings against the petitioner may not be proper, especially when this Court has already directed the 4th respondent to release the vehicle and the goods. Further, as observed above, the subject vehicle reached Vijayawada on 13.04.2026 itself, ....