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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Detention of truck - Power of police officer - without invoking ...


Assam Police Detain Trucks Without Following Section 67 of AGST Act; Legal Procedures Overlooked in Areca Nut Case.

December 4, 2019

Case Laws     GST     HC

Detention of truck - Power of police officer - without invoking the provisions of Section 67 of the AGST Act and following the procedure prescribed therein, it would be inappropriate to allow the police authorities of Assam to continue with the detention and the seizure of the trucks containing the areca nuts on the plea that the appellants have violated some or any of the provisions under the AGST Act.

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