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2018 (4) TMI 366 - HC - GSTDetention of goods with conveyance - Section 129 of the CGST and SGST Acts - discrepancy of the documents - the crew of the vehicle interchanged the documents of the goods to be delivered to the first petitioner and to the distributor at Ottappalam - Held that: - The grievance voiced by the first petitioner is one to be raised before the adjudicating authority under Section 129 of the CGST and SGST Acts - petition is disposed of directing the second respondent to complete the proceedings initiated in terms of Ext.P1 notice against the first petitioner - petition disposed off.
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