Kairali Granites Vs Assistant State Tax Officer
Date: May 15, 2018
Subject Matter
Goods detained for not updating vehicle details in e-way bill could be released on furnishing bank guarantee
Summary
A consignment of marble, granite slabs and tiles that was being transported at the instance of the petitioner was detained by the respondent because the vehicle details were not updated in the e-way bill as mandated by Rule 138(2) of the CGST/SGST Ru…
1. A consignment of marble, granite slabs and tiles that was being transported at the instance of the petitioner was detained by the respondent. Ext.P3 is the detention notice issued to the petitioner under Section 129(3) of the CGST/SGST Act, 2017. It is the case of the petitioner that the defect indicated in Ext.P3 notice is only a technical one, and therefore ought not to have been a reas…