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2018 (5) TMI 75 - HC - GSTSeizure of goods with vehicle - stock transfer - sole ground for seizing the goods and vehicle is taken by the respondent no. 3 that the E-Way Bills -01 relating to the petitioner, the vehicle numbers are hand written whereas E-Way Bill -01 was not used in respect of other goods which is allegedly not related to the petitioner - Held that: - We find no irregularity at the hands of the petitioner or the transport company and in such peculiar circumstances the petitioner has no option but to mention the details of the subsequent vehicle by hand - the tax has been charged while issuing the stock transfer invoices at the prescribed rate - respondent are directed to release the goods with vehicle - petition allowed.
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