TMI BlogDetention of vehicles pertained to Parcel/ Transporting / Courier Agencies having GST registration - Further instructions issuedX X X X Extracts X X X X X X X X Extracts X X X X ..... ertained to Parcel/ Transporting / Courier Agencies having GST registration - Further instructions issued - Reg. Section 129 mandates joint and several liability on the Consignee, Consignor, Transporter and the Person in Charge of the Vehicle to carry the requisite documents as per the GST Act. Sub-section (1) of Section 129 provides that all such goods and conveyance used as a means of transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransporting/ Courier Agencies, which carry consignments with defective documents as well as other consignments with valid documents, the proper officer may after due verification, on request of such agencies, permit the release of goods with valid documents, by the respective Parcel/ Transporting/ Courier Courier Agencies. The consignments with defective documents shall be detained in the premises ..... X X X X Extracts X X X X X X X X Extracts X X X X
|