TMI Blog2019 (11) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the vehicle - Rule 138A of the SGST Rules - HELD THAT:- The absence of an invoice can be a valid ground for detention under Section 129 of the GST Act. Accordingly, I find that the detention in Ext.P4 order is justified. It is directed that if the petitioner furnishes the bank guarantee for the tax and penalty amount determined in Ext.P4, then the respondent shall release the consignment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the driver of the vehicle. It is stated that the original of the invoice was shown to the check post authorities in the electronic format, and therefore, there was no justification for the detention. 2. The learned Government Pleader would submit, on instructions, that in terms of Rule 138A of the SGST Rules, the transporter of the goods is obliged to produce a copy of the invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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