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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Confiscation of goods alongwith the vehicle - Extension of ...

GST

December 15, 2020

Confiscation of goods alongwith the vehicle - Extension of validity of E-way bill - the conveyance carrying the vehicles reached the place of destination on 1.1.2019 before the expiry of the validity of the e-way bills but the vehicles could not be unloaded on the same day and were being unloaded on 2.1.2019 - he failure to consider the petitioner’s case in the light of the provisions of Rule 138[10] of the Central Goods and Services Tax Rules, 2017 has resulted in an improper and untenable order. - HC

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