HC: Directs release of tax paid goods even though e-way bill was not generated

Gujarat HC directs release of conveyance as ad interim relief which was intercepted in absence of e-way bill; Finds that the petitioner has paid the IGST at the time of import and also tax and penalty as computed by the Revenue after inception of conveyance; Notes Petitioner's submission that all the documents except the e-way bill were tendered to the authority and even the e-way bill was thereafter immediately generated; Issues notice returnable on November 14, 2019 and gra...