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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Service of copy of order u/s 169 - Confiscation of goods ...


Court Rules Confiscation of Goods and Vehicle Illegal Due to Improper Service Under UPGST Act Section 169.

December 4, 2020

Case Laws     GST     HC

Service of copy of order u/s 169 - Confiscation of goods alongwith vehicle - goods were not accompanied by the requisite E-way Bill-01 - s per section 169 of UPGST Act, it is clear that service on the driver would not fall within any of the category specified from the Clause a to f of Section 169 (1) of the Act. - The order impugned in the present writ petition is wholly arbitrary, illegal and contrary to the mandate of Section 169 of the Act - HC

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