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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Detention of goods and vehicles while in transit with valid ...

Case Laws     GST

December 28, 2023

Detention of goods and vehicles while in transit with valid invoices - Onus on the purchase to prove the genuineness of transaction - High Court has held that, In essence, the petitioners (purchaser) have to establish their own credentials but not the 4th respondent (supplier of goods). - SLP filed by the revenue dismissed - SC

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