F S Enterprise Vs State of Gujarat
Date: April 12, 2019
Subject Matter
Carrying Lorry Receipt is not prescribed under rule 138A(1). Detention is not legal.
Summary
The vehicle as well as the goods of the petitioner have been detained under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) and the other relevant statutory provisions, to submit…
1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the Form GST MOV-06 whereby the vehicle as well as the goods of the petitioner have been detained under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) and the other relevant statutory provisions, to submit that the order of detent…