GST Section 129(1)(a) Allows Detention if Supplier Disclaims Invoice

Sandip Kumar Pandey & Anr Vs Assistant Commissioner of State Tax (Calcutta High Court) Calcutta High Court has directed Sandip Kumar Pandey, proprietor of Shyam Enterprises, to appeal an order concerning the detention of goods and the denial of provisional release under Section 129(1)(a) of the GST Act. The case, Sandip Kumar Pandey & Anr. Vs Assistant Commissioner of State Tax, arose after goods transported from Kolkata to New Delhi were intercepted, leading to a dispute over ownership and the validity of transaction documents. Shyam Enterprises, a New Delhi-based registered taxpayer,...