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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Detention of goods alongwith the vehicle - was the consignment ...

Case Laws     GST

November 12, 2020

Detention of goods alongwith the vehicle - was the consignment moved without generating the prescribed e-way bills? - If the CTO intended to rely upon data maintained by a third party and shared by such third party pursuant to the communication made by him, the fair play makes it incumbent on the CTO to provide an opportunity to the petitioner to meet the data lest the petitioner is fastened with the liability to pay either the tax or interest or penalty on the basis of the data that, allegedly – and as is now alleged by the petitioner, is obtained behind its back to its detriment. - HC

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