TMI Blog2019 (12) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... Kerala was indicated as an unregistered dealer at the time of detention of the goods - Scope of section 129 of CGST Act - HELD THAT:- There was no justification for detention of the goods in terms of Section 129 of the CGST/SGST Act. This is more so because the reasons stated in the detention order are wholly irrelevant for the purposes of Section 129 of the Act - the 3rd respondent directed to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vendor in Gujarat, to the purchaser in Uttarakhand, and pursuant to the instructions received from the purchaser, the goods were consigned to a destination in Trivandrum. The tax invoice issued in this regard, under the Central Goods and Service Tax Act and Rules, clearly indicated that the sale was from the vendor in Gujarat to the purchaser in Uttarakhand and the delivery was to be effected at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat covered the transaction was a 'Bill to/ship to' model, which was permissible under the CGST/SGST Act and Rules. As regards the registration details of the consignee, it is stated that while at the time of detention, it was assumed that the consignee was an unregistered dealer, immediately thereafter, the details of the registration of the consignee was made available to the respondent, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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