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Case Name : H.R. Enterprises Vs State Of Rajasthan (Rajasthan High Court)
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H.R. Enterprises Vs State Of Rajasthan (Rajasthan High Court at Jodhpur) High Court observed that The assessees and the authorities under CGST/SGST/IGST are giving their own interpretation of the provisions of the Act relating to Goods in Transit. All stake holders are treading in the new GST regime with uncertainties as the path is comparatively unfamilier, unmarked and unpaved. The parameters of the authorities’ powers and dealers’ duties/responsibilities/liabilities are yet to be demarcated. Notice dated 18.03.2021 (Annex.9) is an example of such uncertainty. A perusal of the said notic...
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