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    Detention of goods - the conveyance in question has been...

    Detention of Goods Unjustified Due to Non-Statutory Transport Certificate Discrepancy u/s 129(1) of CGST Act.

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    GSTNovember 15, 2019Case LawsHC

    Detention of goods - the conveyance in question has been detained on the ground of discrepancy in transport certificate which is not a requirement prescribed under the statute. Under the circumstances, the second respondent was not justified in passing the order of detention under section 129(1) of the CGST Act.

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