Detention of goods-Products into the transportation wrapped in correct data files-Detention into the basis you to invoices furnished perhaps not consecutively numbered-Transportation off most other products beneath the bills falling in the middle people bills guessed-Held items under consideration wrapped in correct data files-Suspicion away from other items becoming transported versus recommendations zero crushed to have detaining the goods involved u/s 129 of your GST Work-writ greeting-
It actually was suspected the bills between the newest sets of bills could have been useful transport of most other goods that just weren’t taken to the latest notice from institution. A beneficial writ was filed in this regard
Stored one such any doubt can’t be an excuse to own detention u/s 129 of your GST Work, especially when the products was basically covered with an e- way-bill and you can charge. Nevertheless the fresh new question right here was about the products one to could have been transported and not about the goods that was detained in fact.
Natural Justice-Detention of goods-Items in the transit grabbed-Income tax and you will punishment imposed by passing mere ‘acquisition out-of demand from tax and you may penalty’ in the place of assessment acquisition-Zero opportunity out of reading given ahead of confirming the fresh new request-Writ amused since impugned buy was in breach out of terms out of law- Impugned buy quashed-