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2023 (1) TMI 788 - HC - GSTDetention of goods alongwith the vehicle - failure to have mentioned the unique Identiy Number/GSTN number of the recipient - HELD THAT:- It is true that Rule 46 require the tax invoice to reflect the GSTN/Unique Identity Number of the recipient. However the said Rule has not taken into account the concept of a bill to – ship to consignment. The petitioner has made a full disclosure in regard to the purchaser, including the GST particulars, address and PAN number. The prescription under Rule 46 is thus fully satisfied. In addition, the particulars of the consignee are also set out and in my considered and categoric view, this limb of the transaction is not bound by the vigour of the procedure set out under the Act and Rules. It would have been an entirely different matter, had the respondents suspected the transaction as being a method to avoid tax. However, what has transpired is that the respondents have simply lost sight of the bill to – ship to mode of doing business. The impugned order is set aside and the detained consignment along with cargo ordered to be released forthwith - Petition allowed.
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