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Transporter Liable Under GST: Section 129 Rejects Claim of No Involvement in Goods Sale or Purchase.

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....Liability of transporter / GTA under GST - Section 129 of GST - the contention of the petitioner that he is not doing any business in respect of sale or purchase of the goods or is not concerned with the goods as he is a mere transporter and is only providing vehicles for transporting and therefore the impugned notice is bad and without any substance and is rejected.....

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