https://www.taxtmi.com/caselaws?id=392714 The Court refrained from adjudicating the controversy immediately, emphasizing the need for a dispassionate consideration. It directed the petitioner to submit a bank guarantee for the release of the detained vehicles under Section 129 of the CGST Act. Upon submission of the bank guarantee within a week, the seized trailers and goods would be released in accordance with the law, thereby disposing of the writ petition. The Court highlighted the exemption of certain goods from IGST and clarified that in transactions without supply, GST applicability does not arise. en-us Mon, 10 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392714 The Court refrained from adjudicating the controversy immediately, emphasizing the need for a dispassionate consideration. It directed the petitioner to submit a bank guarantee for the release of the detained vehicles under Section 129 of the CGST Act. Upon submission of the bank guarantee within a week, the seized trailers and goods would be released in accordance with the law, thereby disposing of the writ petition. The Court highlighted the exemption of certain goods from IGST and clarified that in transactions without supply, GST applicability does not arise. Case-Laws GST Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392714