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GST - Highlights / Catch Notes

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

GST

September 9, 2021

Detention of goods alongwith the vehicle - detention on the ground that in the e-way bill the petitioner had deliberately misdeclared the vehicle as ODC (Open Dimension Cargo) - ODC categorization apply to extremely slow moving vehicles - Validity period of E-Way bill - The goods and vehicle must be released subject to certain conditions as may be imposed - HC

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