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2017 (10) TMI 831 - HC - GSTDetention of goods - non compliance with the requirement of carrying the prescribed documents under the IGST Act - Held that: - although the power to prescribe the documents that are to accompany the transportation of goods in the course of interstate trade is conferred on the Central Government, the Central Government has, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement - the detention in Ext.P5, for the sole reason that the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained - appeal allowed - decided in favor of appellant.
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