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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Seizure and detention of a consignment of goods - reason for ...

Case Laws     GST

December 24, 2019

Seizure and detention of a consignment of goods - reason for detention is stated to be that the consignee, the petitioner herein, was a return defaulter for the last five months - As per Section 129 of the CGST Act, detention is not justified for such reasons. - Consignment ordered to be released.

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