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2018 (11) TMI 1189 - HC - GSTDetention of goods with vehicle - detention on the ground that GSTIN of the recipient is incorrect, which is in violation of Rule 46 of the CGST Rules, 2017 r/w section 31 of CGST Act, 2017 and also on the ground that No e-way Bill/e-declaration has accompanied the transport - Held that:- As the Assistant State Tax Officer has already taken up the issue, it is inappropriate for this Court to observe anything on the merits - petition disposed off.
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