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GST - Highlights / Catch Notes

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Detention of goods - adjudication of ownership of goods - The ...


Section 130: Goods Must Be Released to Invoice Holder Upon Payment of Penalty, Fine, and Tax.

October 20, 2021

Case Laws     GST     HC

Detention of goods - adjudication of ownership of goods - The mandate of Section 130 will be defeated if the goods are not released to the person who holds the invoice at the time of interception when the entire penalty, fine and tax are tendered - HC

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