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Detention of goods u/s. 129 of CGST Act sustainable on account of expiry of e-way bill
Case Law Details
- Case Name
- Ashok and Sons (HUF) Vs Joint Commissioner, State Tax (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Ashok and Sons (HUF) Vs Joint Commissioner, State Tax (Calcutta High Court)
Calcutta High Court held that due to expiry of e-way bill, authorities are empowered to detain the goods and impose tax and penalties thereon as per provisions of section 129 of Central Goods and Services Tax Act, 2017.
Facts- The petitioner is the manufacturer/supplier of milestone Bitumen Emulsion and Allied products. The petitioner is a Registered Taxable Person duly registered under the GST Act with specific GSTIN number. In course of business, the petitioner supplied 158 drums of Bitumen Emulsion containing 200 kg...
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