Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Detention cannot be seen as unjustified where there was no valid e-way bill covering the transportation of goods in terms of Section 138 of the GST Rules.

Goods in Transit — Section 129 of the CGST Act — The Petitioner challenged order of detention, whereby a consignment of goods transported at his instance was detained by the respondent on the ground that there was no valid e-way bill covering the transportation of goods in terms of Section 138 of the GST Rules. The Court observed that the transportation of the goods was not covered by a valid e-way bill, as such; the detention cannot be seen as unjustified. The petitioner submitted that he is prepared to furnish a bank guarantee for the amounts demanded.
Held that:- The Hon’ble High Court directed the respondent to release the goods and the vehicle to the petitioner on the petitioner furnishing a bank guarantee for the amount demanded.—Usman M. Vs. The Commissioner of State GST, State Goods And Service Tax Officer, Assistant State Tax Officer [2020] 28 TAXLOK.COM 013 (Kerala)

Check Your Tax Knowledge
Youtube
Product Demo
Professional services available
Tax Lok English Viedo
Tax Lok Hindi Viedo

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE

FOR ANY SUPPORT ON GST/INCOME TAX

Do You Want To Take FREE DEMO Of Our GST/Income Tax Library.