HC : Quashes 'seizure' order where provision requiring possession of Transaction Declaration Form (TDF) rescinded

Nov 15,2018

Allahabad HC allows assessee’s writ, quashes seizure order passed u/s 129(1) of CGST Act, 2017 for non-availability of Transaction Declaration Form (TDF) in respect of goods moved from MP to Punjab; Notes that, after amendment of CGST Rules, 2017 on August 30, 2017, Notification dated December 29, 2017 containing the E-way Bill system which was to come into force w.e.f. February 1, 2018, requiring TDF to accompany with the consignor, was rescinded and, therefore, no TDF was...


Subscription / Sales Enquiry

Contact Vidyadhar Mhatre at +91 93200 54016
Email - sales@taxsutra.com


Already a Subscriber?

Log in for complete access.

Log In