Home Case Index All Cases GST GST + HC GST - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 213 - HC - GSTDetention of goods with vehicle - ground for detention is that in the e-way bill the distance between Kerala and the destination at Uttarakhand was shown as 280 Kms, instead of 2800 Kms - typographical error - Held that:- Indeed, the Central Board of Indirect Taxes and Customs has come across many minor discrepancies in the e-way bills, resulting in summary detention of the goods. Then, it has issued this circular: I reckon the distance between Kerala and Uttarakhand is a matter of record and thus verifiable. As I have already noted, the eway bill showed the distance as 280 Kms, instead of 2800 Kms-one zero missing. This cannot be anything other than a typographical error, and a minor at that. The 11th respondent will consider the petitioner's request for release in terms of the circular - petition disposed off.
|