Vehicle and Goods Detained Under Section 129 Released After No Evidence of Tax Evasion Found in Invoice Verification
Case-Laws
GST
HC found detention of vehicle and goods under Section 129 was improper. Physical verification confirmed correct quantity and weight of goods against three invoices, with no discrepancy in broad product classifications. Inspecting authority exceeded scope by scrutinizing detailed specifications (pipe size, shutter, TMT Bar dimensions) not required in invoices
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