2020 (7) TMI 607

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....ition is filed challenging Ext.P2 notice issued by the respondent under Section 129 of the State Goods and Services Act, 2017. Petitioner is an assessee under the GST Act, 2017, engaged in the manufacture and sale of bicycles. On the basis of orders received, consignment of bicycles were transported in lorry No.TN 38/AP-9081 under three invoices. However, the consignment of bicycles were intercep....

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.... Petitioner has filed a reply affidavit denying the contentions regarding the delay in removal of goods and according to them, the inter-state sale of bicycles was carried out properly. 5. I have heard Sri.Harisankar V.Menon, learned counsel for the petitioner and Sri.C.K.Govindan, learned Special Government Pleader. 6. The counsel for the petitioner referring to Section 31 of CGST Act, 2017 and....