HC: Directs release of goods, citing updated EWB on date of passing detention order

Dec 08,2020

Kerala HC quashes and sets-aside order of detention as well as notice under section 129 holding that “…the detention cannot be said to be justified”; Assessee submitted that goods-in-transit were detained for non-updation/generation of E-way Bill at the time of inspection, but on the date of passing the detention order in FORM GST MOV-06 the E-way Bill had already been updated by filing the Part-B thereof; Accordingly, HC opines that “defects did not subsist on t...


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