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GST - Highlights / Catch Notes

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Detention of goods alongwith vehicle - detention of goods on the ...

GST

July 3, 2021

Detention of goods alongwith vehicle - detention of goods on the ground that out of the two e-way bills generated by the petitioner validity of one of them had expired - While permitting the GST authorities to carry on assessment if the competent authority is of the opinion that there has been any infraction of any rules, regulations or statutory requirement. However, pending such adjudication the goods and the vehicle may be released, subject to condition of making deposit of 25% amount (or bank guarantee )- HC

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