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GST - Highlights / Catch Notes

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

GST

Seizure of goods alongwith the vehicle - E-way bill - The goods in the present case were seized on 11.02.2018 that is only for the reason they were not accompanied with the E-way bill. Since the requirement of the E-way bill was not applicable for the petitioner during the above period, the seizure itself is bad in law. - HC

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