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2020 (8) TMI 630 - HC - GSTDetention of consignment - Lubricant - stock transfer - consignee was shown as an unregistered person in the e-way bill that accompanied the transportation of the goods - allegation also that the petitioner had collected CGST and SGST in the delivery challan that was used for stock transfer of the goods - HELD THAT:- The petitioner would submit that although the e- way bill showed the consignee as an unregistered person, the invoice that accompanied the transportation clearly referred to the GSTIN of the consignee and hence, the mere mention of the consignee as an unregistered person in the e- way bill cannot be of any significance - Further, petitioner states that the mention of the tax applicable in the delivery challan was by mistake for it is evident that when the goods are stock transferred and not sold, there need not be a payment of tax at all. The reasons for detaining the consignment are not sufficient to attract the provisions of Section 129 of the GST Act. The detention in the instant case cannot, therefore, be seen as justified - the 1st respondent are directed to immediately release the goods and the vehicle covered by detention notice - petition allowed.
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