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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Detention of goods alongwith vehicle - E-Way bill had expired - ...


Vehicle and goods detained over expired E-Way bill; reassessment ordered with opportunity for hearing. Detention deemed unnecessary.

December 23, 2020

Case Laws     GST     HC

Detention of goods alongwith vehicle - E-Way bill had expired - The assessing officer shall pass a fresh order after giving opportunity of hearing to the petitioner and considering the representation that may be made. No useful purpose would be served in detaining the vehicle and the goods till the fresh order is passed. - HC

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