2023 (2) TMI 324

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..... ral Board of Indirect Taxes and Customs, GST Policy Wing or not - petitioner says that the detained goods in question is accompanied by the tax invoice and eway bill which have already been uploaded in the portal - HELD THAT:- The respondent GST authority concerned prays for time to take written instruction in the aforesaid regard. List this matter on 3rd January, 2023 under the same heading a .....

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..... No. 76/50/2018-GST dated 31st December, 2018, issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing which says that if the invoice or any other specified documents is accompanying the consignment of goods, then either the consignor or the consignee should be deemed to be the owner and only in case if the invoice or other specified documents is not accompanying the consignment .....

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