Page 54 - GSTL_21st May 2020_Vol 36_Part 3

C8 GST LAW TIMES [ Vol. 36
having GST registration and the same shall not be released without getting the
release order issued by the Proper Officer. The permission so given shall not, in
any case, absolve the transporter or the owner of the goods from the joint and
several liability, as provided under Section 68, 129 & 130 of the KSGST/CGST
Act, 2017.
[Commissioner of State Tax, SGST Department, Kerala, Circular No. 1/2020,
dated 19-1-2020]

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