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GST - Highlights / Catch Notes

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Detention of goods - Territorial Jurisdiction - Authority of the ...

GST

May 24, 2023

Detention of goods - Territorial Jurisdiction - Authority of the U.P. State authorities - Since in the present case, facts are in dispute, as would require consideration amongst other as to existence or otherwise of the consigner/dealer, genuineness of the transaction of insterstate trade, we would not like to hasten to a conclusion of inherent lack of jurisdiction. - Writ petition dismissed - HC

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