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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Detention of goods - mistake had crept in, in the mentioning of ...


Detention order quashed due to incorrect lorry number and failure to specify contravention in the order.

March 5, 2019

Case Laws     GST     HC

Detention of goods - mistake had crept in, in the mentioning of the lorry number as TN 19 U 7857 instead of TN 19 U 7873 - It is incumbent upon the statutory authority/the Proper Officer to have made mention of the contravention in the field provided in the impugned order for such purpose. This has not been done - The present order of detention cannot be sustained and the same is quashed.

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