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2018 (1) TMI 1116 - HC - GSTDetention of goods - surgical gloves - detention on the ground that the goods were not accompanied by the document provided for under Rule 138(2) State SGST Rules - Held that: - the power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act; that there is no taxable supply when goods are transported on delivery chalans so long as the authenticity of the delivery chalan is not doubted and that therefore, such goods cannot be detained merely for infraction of Rule 138(2) of the State SGST Rules. Detention also on the ground that goods were intended to be supplied to an unregistered firm - Held that: - The learned Government Pleader, in the circumstances, did not attempt to support the impugned detention on the said reason. Instead, the learned Government Pleader attempted to support the impugned detention on the reason that the delivery chalan that accompanied the goods was not one prepared in accordance with the provisions contained in the State SGST Rules - The defect, if any, of the delivery chalan being not a reason mentioned in Ext.P2 notice, the same cannot be permitted to be urged to sustain the detention, for, the same is not the reason for the detention. The impugned detention is held to be illegal and the respondent is directed to release the consignment to the petitioner forthwith - petition allowed.
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