Supreme Court · 2023 INSC 1087 · Decided 31 October 2023
Vardan Associates PVT. LTD. v. Assistant Commissioner of State Tax Central Section & Ors
- Court
- Supreme Court of India
- Citation
- 2023 INSC 1087 · [2023] 16 S.C.R. 1118
- Case number
- CIVIL APPEAL No. 8302/2023
- Decided
- 31 October 2023
- Bench
- HIMA KOHLI, AHSANUDDIN AMANULLAH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- GST Act
Headnote
HEADNOTES Issue for consideration: Consignment was intercepted in the course of inter-state movement, as there was no valid E-way bill. High Court directed that the goods be released subject to payment of the entire amount of the Goods cash and 50% of the penalty imposed also in cash while the remaining 50% by way of bank guarantee. Central Goods and Services Act, 2017 - West Bengal Goods and Services Act, 2017 - Integrated Goods and Services Tax Act, 2017 - Appellant executed work contracts for GAIL in the
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