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GST - Highlights / Catch Notes

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Detention of goods - Section 129(3) of the CGST Act - stock ...


Court Upholds Detention of Goods u/s 129(3) CGST Act; Officer's Justification Deemed Adequate in GSTIN Transfer Case.

April 10, 2020

Case Laws     GST     HC

Detention of goods - Section 129(3) of the CGST Act - stock transfer - allegation that the consignor and consignee are two different entity with different GSTINs - appellant contended that the detention itself is without jurisdiction and authority. We are not persuaded to accept such a contention, because the officer had mentioned sufficient reason for detention of the transport. - HC

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