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2019 (12) TMI 326 - HC - GSTDetention of goods alongwith vehicle - detention on the ground that a verification of the documents that accompanied the goods showed that the consignor and consignee are two different entities with different GISTINs and the transaction in question was supposedly a stock transfer - HELD THAT:- The definition of supply under Section 7 is not confined to transactions of sale but includes transfer for other purposes also. Under such circumstances, the detention is not found to be unjustified. However, the petitioner is permitted to obtain a release of the vehicle and the goods from the 1st respondent on furnishing a bank guarantee for the tax and penalty amount determined in Ext.P7 order. Petition disposed off.
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