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HC sets aside proceedings & demand raised w.r.t. goods & vehicle detained due to availability of valid document

November 28, 2019[2019] 111 taxmann.com 312 (Patna)
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GST : Where Competent Authority having found that E-way Bill had expired, initiated proceedings for detention of goods and vehicle, since assessee had generated a fresh E-way Bill before order of detention was passed under section 129 and Competent Authority had recorded in proceedings that E-way Bill had been generated, proceedings ought to have been brought to a close.

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