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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Detention of goods along with the vehicle - invoices did not ...

Case Laws     GST

July 27, 2020

Detention of goods along with the vehicle - invoices did not bear continuous numbers - The entertainment of such a doubt by the authority cannot be a justification for detaining the goods in question, especially when they were admittedly accompanied by tax invoices as also e-way bills that clearly indicated the particulars that were required by Rule 46 of the GST Rules - The detention in the instant case cannot be justified under Section 129 of the GST Act. - HC

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