No detention of Goods , if E way bill not prepared & goods moved on Delivery Challan : HC
Held The power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act; that there is no taxable supply when goods are transported on delivery chalans so long as the authenticity of the delivery… Read More »