Vehicle Detained for GST Violation; Owner Fails to Prove Lack of Knowledge Under GST Act 2017.

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Full Text of the Document

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....Release of vehicle - the vehicle carrying goods were found to be carried in violation of GST provisions - The petitioner is the owner of the vehicle but he failed to prove that he had no knowledge about the goods carried in the vehicle so as to discharge his burden as otherwise envisaged under the Act of 2017 - HC....