03 January 2022
Dear Sir Kindly let me know whether tax paid for release of goods detained during in transit can be claimed in monthly 3B ? Vehicle detained during movement and tax and penalty equal to tax has been paid . DRC 03 filed . Notice u/s Sec 129 CGST/SGST / Sec 20 of IGST levied .( Form GST MOV-07). There will be double tax if tax paid not allowed , what is legal process to claim if not through 3B.
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