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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Detention of goods alongwith vehicle - consignee is an ...


Detained goods and vehicle released as detention order reasons found irrelevant u/s 129; IGST evasion concerns dismissed.

December 4, 2019

Case Laws     GST     HC

Detention of goods alongwith vehicle - consignee is an unregistered dealer - detention on the ground that there was a possibility of evasion of payment of IGST in Kerala - the reasons stated in the detention order are wholly irrelevant for the purposes of Section 129 of the Act

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