GST authorities cannot detain goods on the ground of inadmissible ITC

Shiv Enterprises Vs State of Punjab (Punjab and Haryana High Court) There is no finding with respect to contravention of any provision of the Act by the petitioner. The only contravention of the provision alleged is against M/s. Balbir Enterprises, who is shown to have indulged in outward supply without having any inward supply. It […]
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