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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Detention of goods - the conveyance in question has been ...

November 15, 2019

Case Laws     GST     HC

Detention of goods - the conveyance in question has been detained on the ground of discrepancy in transport certificate which is not a requirement prescribed under the statute. Under the circumstances, the second respondent was not justified in passing the order of detention under section 129(1) of the CGST Act.

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