Goods & Services Tax
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A consignment of marble, granite slabs and tiles that was being transported at the instance of the petitioner was detained by the respondent. Ext.P3 is the detention notice issued to the petitioner under Section 129(3) of the CGST/SGST Act, 2017. It is the case of the petitioner that the defect indicated in Ext.P3 notice is only a technical one, and therefore ought not to have been a reason for detaining the goods especially when it was not proved that there was any attempt at evasion of tax by the petitioner.