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GST - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Detention of consignment - Lubricant - stock transfer - ...


Lubricant Consignment Wrongly Detained: Unregistered Consignee Status Not Sufficient u/s 129 for Detention.

August 26, 2020

Case Laws     GST     HC

Detention of consignment - Lubricant - stock transfer - consignee was shown as an unregistered person in the e-way bill - the mere mention of the consignee as an unregistered person in the e- way bill cannot be of any significance - The reasons for detaining the consignment are not sufficient to attract the provisions of Section 129 - HC

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