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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