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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Mere pendency of an appeal cannot be the basis for a direction ...

GST

December 18, 2019

Mere pendency of an appeal cannot be the basis for a direction to release the goods without any security, since the non payment of the security in respect of the goods can independently lead to a confiscation of the goods under Section 130 of the CGST Act.

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