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GST - Highlights / Catch Notes

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Detention of goods - detention based on statement of driver ...


Court Rules Unjustified Seizure of Goods Due to Genuine Documents, Despite Dispute Over Transport Route.

October 4, 2023

Case Laws     GST     HC

Detention of goods - detention based on statement of driver regarding place of unloading of goods - route for transportation of goods disputed - The power of detention as well as seizure can be exercised only when the goods were not accompanying with the genuine documents provided under the Act. The genuineness of the documents has not been disputed at any stage - Once the documents accompanying the goods were found to be genuine the goods ought not be have been seized. - HC

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