Detention of goods for non-issuance of credit note unwarranted

Luminous Power Technologies Private Limited Vs State Tax Officer (Madras High Court)

Madras High Court held that Credit note u/s 34 of the Central Goods and Services Tax Act, 2017 not required when goods were being returned without even being received by the recipient. Accordingly, detention of goods for non-issuance of Credit note unwarranted.

Facts- The petitioner had transported the consignment of solar power generating systems/solar panels of different descriptions to

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