TMI BlogDetention of goods and vehicle - detention was for the reason that the vehicle was apprehended at a...Detention of goods and vehicle - detention was for the reason that the vehicle was apprehended at a place that was not on the normal route between Kanyakumari and Maharashtra - the respondents have not been able to establish an intention to evade tax which is a necessary pre-condition for invoking the provisions of Section 130 of the GST Act. - While it may be true that the invocation of Section 130 of the GST Act in these cases was not justified, the irregularity in the documents that accompani..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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