Shanti Prime Publication Pvt. Ltd.
Section 129 of CGST Act, 2017—Goods in Transit with vehicle—In the instant case, Goods in Transit have been made on the following grounds—
GSTIN of the recipient is incorrect
No e-way Bill/e-declaration has accompanied the transport.
Held that—s the Assistant State Tax Officer has already taken up the issue, it is inappropriate for this Court to observe anything on the merits.
[SHRI. A. BALASUBRAMANIAN VERSUS THE ASSISTANT STATE TAX OFFICER SQUAD NO. 1, STATE GST DEPARTMENT, PALAKKAD AND MS. NAMASCO TRADERS AND EXPORTS, KUTHUPARAMBA] [KERALA HIGH COURT]