HC: Directs release of Assessee’s goods subject to Bank Guarantee, detention not unjustified

Oct 14,2020

Kerala HC directs Revenue to release Assessee’s (Petitioner’s) goods subject to him furnishing a bank guarantee for the amount demanded and thereafter pass the final order in GST MOV-09 u/s 129(3) of the GST Act; Notes that Petitioner’s goods were detained for the reason that while the e-way bill was produced, a copy of the invoice that ought to have accompanied the transportation of the goods wasn’t presented; However, observing that although the Petitioner subsequen...


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