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GST - Highlights / Catch Notes

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Detention of goods alongwith vehicle - Misuse of E-Way Bill - ...

GST

March 1, 2023

Detention of goods alongwith vehicle - Misuse of E-Way Bill - The Chart given in para 7 of the counter affidavit reflects movement of the vehicle through various Toll Plazas on relevant dates and is a establishment of fact that number of trips were made from Delhi to other places through one and the same document and also through one and the same vehicle. - there has been a complete misuse of statutory provision of the Act and Rules by the dealer. - HC

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