Detention of vehicle as well as goods - whether carrying Lorry...
Court Finds Lorry Receipt Non-Mandatory for Vehicle Detention Under GST Rule 138A(1); Supports Assessee's Position.
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GSTApril 16, 2019Case LawsHC
Detention of vehicle as well as goods - whether carrying Lorry Receipt issued by the transporter is not a requirement prescribed under rule 138A(1) of the GST rules? - Prima facie case is in favor of assessee.