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GST - Highlights / Catch Notes

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Seizure of goods - inter-state transit of goods - Even if the ...


Seizure of Goods During Inter-State Transit Potentially Illegal u/s 129(1) of Central GST; No E-Way Bill Required.

August 24, 2018

Case Laws     GST     HC

Seizure of goods - inter-state transit of goods - Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill on the relevant date under the Central G.S.T. prima facie the seizure appears to be illegal.

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