HC: Quashes detention order/notice contrary to statutory requirements & Board's Circular, criticizes Revenue's approach

Gujarat HC quashes detention order passed u/s 129(1) and notices issued u/s 129(3) of CGST Act observing that both the documents prescribed under rule 138A of CGST Rules (viz. invoice and e-way bill), were produced by the person in-charge of conveyance and proper officer upon verification of these two documents has not found any discrepancies therein; Accordingly, the proper officer was required to allow conveyance to move further in terms of instructions contained ...