Goods To Be Released Provisionally If Assessee Proves Transaction's Inclusion In GSTR-1 Return: Madras High Court
On October 3, 2024, the Madurai Bench of the Madras High Court delivered a significant ruling in the case of W.P.(MD) No.22557 of 2024, involving M/s. Aqua Excel, represented by Managing Partner K. Ganesan. The case focused on the detention of goods intended for export, raising important questions about compliance with the Central Goods and Services Tax Act, 2017. Case Background M/s. Aqua Excel had secured an export order from…
