Case Law Details
Case Name : Aqua Excel Vs State Tax Officer (Adjudication) (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Aqua Excel Vs State Tax Officer (Adjudication) (Madras High Court)
Conclusion: Where assessee was able to demonstrate that the transaction was included in the GSTR-1 Return as a zero-rated sale, the goods detained under Section 129(3) should be released provisionally.
Held: Assessee received an export order from M/s. Laxana PLC, Colombo, Sri Lanka, for Rs. 24,16,604/-. The goods were transported from Coimbatore to Tuticorin for export. During transit, the goods were intercepted and verified by authorities, resulting in a detention order due
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