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2019 (12) TMI 160

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..... erala 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 rel .....

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..... 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 Trivandrum. The E-way bill that was prepared for covering the transportation also ind .....

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..... ST/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, and the fact of receipt of such information is acknowledged in Ext.P8 order served on the petitioner .....

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