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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Detention of goods - the driver of the vehicle took an alternate ...


Goods Detained for Route Change Despite Lack of Evidence of Intent to Violate e-Way Bill Directions.

November 11, 2019

Case Laws     GST     HC

Detention of goods - the driver of the vehicle took an alternate route - No doubt, if the vehicle is detained at a place that is located on an entirely different stretch of road and plying in a direction other than towards the destination shown in the e- Way bill, then a presumption could be drawn that there was an attempt at transportation contrary to the e-Way Bill. - In the instant case, there is no such indication.

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