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GST - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Detention and seizure of goods violation of Rule 138 - e-way ...


Violation of Rule 138: Late E-way Bill Declaration Leads to Detention and Seizure; Tax Penalties Apply u/s 129.

July 19, 2018

Case Laws     GST     HC

Detention and seizure of goods violation of Rule 138 - e-way bill- declaration uploaded was subsequent to the detention of the vehicle - This would not absolve the liability to tax and penalty under Section 129

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