Gujarat High Court in its latest verdict commanded the GST department to release all the consignments that were seized for not carrying GST E-Way bill 
Get to know about GST E Way bill and its generating process through online and SMS in a simple manner. Also, we have attached original screenshots of official E way bill portal for better understanding. The act was merely the result of a wrong interpretation of section 130 of the GST Act.
The court was in the favor saying that to issue the notice of seizure under section 130 of the GST Act based on mere suspicion is not eligible for any action under section 130. The court said the same verdict for two such issues having a similar appeal.
The Issues Were:
- The proceedings of the confiscation (u/s 130) are directly applicable without even considering section 129 of the CGST Act before?
- The proceedings u/s 130 of the CGST Act is required even after the procedures u/s 129 are done? Amount depicted in section 129 is paid by the assessee.
- Is it valid to seize the consignments u/s 130 of CGST Act once they are declared clear u/s 129 of CGST Act on payment of tax and penalty
Check out due dates of payment under GST for general and composition taxpayers in India. We have included penalty charges on late payment with interest? This means the authority is not in physical possession of both.