Home Case Index All Cases GST GST + HC GST - 2020 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 607 - HC - GSTRelease of detained goods along with vehicle - Section 129 of the State Goods and Services Act, 2017 - evasion of tax or not - HELD THAT:- The counsel for the petitioner referring to Section 31 of CGST Act, 2017 and pointed out that as per the statute, an invoice could be issued either at the time of removal of goods or prior to the delivery of the goods and that the same is in consonance with the statute and hence, there is no cause for doubting any evasion of tax - Even though aforenoted contention is impressive, still, in view of the fact that an adjudication is already pending, it is only proper that a conclusion is not entered into at this juncture. For the present, a direction to complete the adjudication proceedings at the earliest would be sufficient in the instant case. The respondent is directed to complete the adjudication proceedings in relation to Ext.P2 notice, within an outer time period of two months from the date of receipt of a copy of this judgment - petition disposed off.
|