Release of goods and vehicle when accompanied by E-way bill
Last updated: 07 October 2023
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in M/s. Western Carrier India Ltd v. State of U.P. and 4 Others [WRIT TAX No. - 1020 of 2023 dated September 15, 2023] held that since the assessee's goods in transit were accompanied by the necessary documents, including an E-Way bill and invoice, the department should have released the goods and vehicle under Section 129 of the Central Goods and Service Act, 2017 ("the CGST Act").
Citation :
WRIT TAX No. - 1020 of 2023 dated September 15, 2023
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Bimal Jain
Published in GST
Views : 237
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