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2019 (4) TMI 916 - HC - GSTDetention of vehicle as well as goods - section 129(1) of the Central Goods and Services Tax Act, 2017 - detention on the ground that the lorry receipt issued by the transporter is photocopy without computerized serial number and contact number details - whether carrying Lorry Receipt issued by the transporter is not a requirement prescribed under rule 138A(1) of the rules? - Held that:- Prima facie, the contention raised by the learned advocate for the petitioner appears to be valid. Under the circumstances, a prima facie case has been made out for grant of interim relief as prayed for in the petition. Stand over to 18th April, 2019.
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