Supreme Court of India
Vardan Associates Pvt. Ltd. v. Assistant Commissioner of State Tax Central Section & Ors
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From the headnote
Issue for consideration: Consignment was intercepted in the course of inter-state movement, as there was no valid -way bill. High Court directed that the goods be released subject to payment of the entir e amount of the Goods and Service Tax in cash and 50% of the penalty imposed also in cash while the remaining 50% by way of bank guarantee. Central Goods and Services Act, 2017 – West Bengal Goods and Services Act, 2017 – Integrated Goods and Services Tax Act, 2017 – Appellant executed work contracts for GAIL in the State of UP in Auraiya district, including work in the State of West Bengal –
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