TMI Blog2018 (4) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... e 55 of the CGST Rules - Held that: - there is no dispute with regard to the genuineness of the invoice, a copy of which accompanied the transportation of the goods - there need not be a detention of the goods for the purposes of determining the liability of the petitioner to penalty - petition disposed off. - W.P.(C).No. 34021 of 2017 - - - Dated:- 26-10-2017 - A.K. Jayasankaran Nambiar, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made across the Bar, and on a perusal of Ext.P3 detention notice, it is seen that the objection of the respondent is essentially that the transportation of the goods was not accompanied by a valid copy of the stock transfer invoice/delivery chalan that ought to have accompanied the goods as per the provisions of Rule 55 of the Central Goods and Services Tax (CGST) Rules. The learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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