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GST - Highlights / Catch Notes

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Incomplete E-way bill - GST - Seizure of goods with vehicle - ...


High Court rules incomplete e-way bill without vehicle number doesn't justify goods seizure; quashes Section 129(3) order.

May 5, 2018

Case Laws     GST     HC

Incomplete E-way bill - GST - Seizure of goods with vehicle - detention on the ground that Part-B of e-way bill was incomplete - Merely of none mentioning of the vehicle no. in Part-B cannot be a ground for seizure of the goods - Seizure order and SCN issued u/s 129(3) quashed - HC

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