Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Detention cannot be sustained merely because the driver of the vehicle took an alternate route to reach the same destination.

Goods in Transit — The petitioner challenged the detention notice issued to him detaining the goods and the vehicle for the reason that the e-Way Bill in respect of the consignment showed that it was to cover transportation from Pazhoor- Peppathi to Vettoor road- Kaniyapuram whereas the vehicle was detained at Vazhayila which was not on that route. The petitioner submitted that since the driver of the vehicle had taken an alternate route through MC Road, the vehicle had to reach Vazhayila before turning to Kaniyapuram and it was therefore that the vehicle was intercepted at Vazhayila by the respondents. There is no mandate under section 129 of the GST Act for detaining goods that were covered by a valid e-Way Bill merely because the driver of the vehicle took an alternate route to reach the same destination. Writ petition allowed directing the respondent to forthwith release the goods and consignment to the petitioner. — Kannangayathu Metals Vs. Assistant State Tax Officer Squad No.1, State Goods And Service Tax Department, Thiruvananthapuram, State Tax Officer, Squad No.1, State Goods And Service Tax Department, Thiruvananthapuram, State of Kerala, State Goods And Service Tax Department, Secretariat, Thiruvananthapuram And Commissioner of Goods And Services Tax, Government of India, Ministry of Finance, Department of Revenue, New Delhi [2019] 18 TAXLOK.COM 012 (Kerala)