TMI Blog2020 (7) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... time of removal of goods or prior to the delivery of the goods and that the same is in consonance with the statute and hence, there is no cause for doubting any evasion of tax - Even though aforenoted contention is impressive, still, in view of the fact that an adjudication is already pending, it is only proper that a conclusion is not entered into at this juncture. For the present, a direction to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of bicycles. On the basis of orders received, consignment of bicycles were transported in lorry No.TN 38/AP-9081 under three invoices. However, the consignment of bicycles were intercepted and detained. The reason stated, as can be deciphered from Ext.P2, is that there was a time delay between the invoices and transportation which raised suspicion that consignor and consignee colluded for mul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri.Harisankar V.Menon, learned counsel for the petitioner and Sri.C.K.Govindan, learned Special Government Pleader. 6. The counsel for the petitioner referring to Section 31 of CGST Act, 2017 and pointed out that as per the statute, an invoice could be issued either at the time of removal of goods or prior to the delivery of the goods and that the same is in consonance with the statute and he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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