TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Allahabad High Court: Goods Detained u/s 129 Must Be Released with Valid Invoices and E-way Bills.</h1> The Allahabad High Court addressed the interpretation of Section 129 of the Central Goods and Services Tax Act, 2017, concerning the detention and release of goods in transit due to discrepancies in the CGST registration of the consignor and consignee. A business entity's goods were detained, prompting a writ petition under Article 226 of the Indian Constitution. The Court emphasized the importance of proper documentation, ruling that goods should be released under Section 129(1)(a) when ownership is established through valid tax invoices and E-way bills. The Court quashed the authorities' order applying Section 129(1)(b), directing the release of goods under the correct subsection.
TaxTMI 
TaxTMI 