https://www.taxtmi.com/caselaws?id=371228 The court upheld the detention of goods by the Assistant State Tax Officer due to non-compliance with Rule 138A of the GST Rules, emphasizing the importance of statutory adherence. Despite recognizing the petitioner's genuine grievance and lack of tax evasion, the Judge directed the release of goods upon compliance with Section 129(3) of the GST Act, allowing the petitioner to present defenses during adjudication to avoid penalties. en-us Tue, 27 Nov 2018 00:00:00 +0530 Tue, 09 Apr 2019 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371228 The court upheld the detention of goods by the Assistant State Tax Officer due to non-compliance with Rule 138A of the GST Rules, emphasizing the importance of statutory adherence. Despite recognizing the petitioner's genuine grievance and lack of tax evasion, the Judge directed the release of goods upon compliance with Section 129(3) of the GST Act, allowing the petitioner to present defenses during adjudication to avoid penalties. Case-Laws GST Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371228