F S Enterprise Vs State of Gujarat (Gujarat High Court) Insofar as the Lorry Receipt issued by the transporter is concerned, carrying the same is not a requirement prescribed under rule 138A(1) of the rules. It was submitted that under the circumstances, in the absence of any statutory provision empowering the respondents to make an […]
As per Rule 140, in case the owner of the goods furnishes the security in the form of bank guarantee equivalent to amount of applicable tax, interest and penalty payable, the authorities can consider the release of goods and vehicle.
