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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Seizure of goods alongwith the vehicle - E-way bill which ...

GST

December 7, 2021

Seizure of goods alongwith the vehicle - E-way bill which accompanied the goods had expired before the goods could be delivered and meanwhile the vehicle developed some technical snag - section 130 of CGST Act - The respondent is directed to release the vehicle subject to payment of the applicable SGST and CGST by the petitioner to be treated as deposit. The respondent shall issue appropriate notice to the petitioner to show cause - HC

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