2019 (4) TMI 916

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s not a requirement prescribed under rule 138A(1) of the rules? - Held that:- Prima facie, the contention raised by the learned advocate for the petitioner appears to be valid. Under the circumstances, a prima facie case has been made out for grant of interim relief as prayed for in the petition. Stand over to 18th April, 2019. - R/SPECIAL CIVIL APPLICATION NO. 7061 of 2019, 7062 of 2019 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r and contact number details. The attention of the court was invited to section 68 of the CGST Act, to point out that the same provides that the Government may require the person incharge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Reference was made to rule 138A of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... CGST Act. Insofar as the Lorry Receipt issued by the transporter is concerned, carrying the same is not a requirement prescribed under rule 138A(1) of the rules. It was submitted that under the circumstances, in the absence of any statutory provision empowering the respondents to make an order of detention under section 129(1) of the CGST Act for any deficiency in the lorry receipt issued by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X