GST: Section 129(1)(b) applies to transporter as person interested in goods

Daily Express Vs Assistant State Tax Office (Kerala High Court)

We cannot accept the argument of the appellant for the reason that Section 129(1) makes it adequately clear that any person who is interested in the goods shall be liable under Section 129(1)(b). Particularly, a reading ofPlease become a Premium member. If you are already a Premium member, login here to access the full content.