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2020 (8) TMI 625 - HC - GSTDetention of consignment - non-mention of the IGST payable in the e-way bill that accompanied the transportation of the goods - Rule 138A of the SGST Rules - HELD THAT:- There are force in the contention of the learned counsel for the petitioner that as per the SGST Act and R.138 A of the SGST Rules, there is no requirement to mention the details of the tax payment in the copy of the e-way bill that accompanies the goods. It is not in dispute that the details of the tax paid were shown in the invoice that accompanied the transportation and there is no dispute raised by the respondents with regard to the accompaniment of the invoice along with the transportation. The 1st respondent are directed to release the goods and the vehicle to the petitioner on production of a copy of this judgment - petition allowed.
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