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Detention of goods on the ground that the lorry receipt was a photocopy is not sustainable.

Goods in Transit — The petitioner was transporting the goods and the driver of the truck duly had with him the tax invoice as well as the transport receipt in respect of such goods. Before commencement of movement of goods, the petitioner had duly generated e-way bill in respect of the transaction on the online GST portal. The truck with the goods came to be detained/seized under section 129 of the GST Acts on the ground that the transport receipt was a photocopy and the details filled in the transport receipt were handwritten. Petition came to b allowed by set a siding the impugned order on the ground that detention of the truck with the goods mere on the ground that it was having photocopy of transport receipt not the original is not sustainable. — FS Enterprise Vs. State of Gujarat [2019] 17 TAXLOK.COM 098 (Gujarat)