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HC directed Competent Authority to release goods & vehicle detained due to deficiency in lorry receipt

April 18, 2019[2019] 105 303 (Gujarat)

GST: Where Competent Authority had detained vehicle as well as goods of assessee on ground that lorry receipt issued by transporter was photocopy without computerized serial number and contact number details, said authority was directed to forthwith release vehicle along with goods contained therein

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