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GST - Highlights / Catch Notes

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Jurisdiction - Detention of goods alongwith vehicle - ...

GST

September 17, 2022

Jurisdiction - Detention of goods alongwith vehicle - confiscation and auction sale of goods - The entire procedure adopted by the proper officer from converting the detention proceedings into a confiscatory proceeding, ultimately leading to the order of confiscation is wholly illegal and contrary to the statutory scheme of the Act. - HC

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