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GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Detention - seizure - penalty - applicability of 129 - action ...

GST

March 12, 2019

Detention - seizure - penalty - applicability of 129 - action can be taken not only against the goods, but also against the transporter. The non-obstante clause in Section 129 indicate that neither Section 126, nor the general provision of penalty under Section 125, or Section 122 would apply in cases where Section 129 is attracted.

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