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Detention of goods was on the ground that the validity period of e-way bill had expired.

Goods in Transit — There is challenge to the detention notice which was issued on the ground that the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention. Detention cannot be said to be unjustified. Directions issued that if the petitioner furnishes a bank guarantee for the tax and penalty amount, then the respondents shall release the consignment and the vehicle to the petitioner. — Asian Paints Ltd. Vs. The Assistant State Tax Officer, State GST Department, Calicut [2019] 18 TAXLOK.COM 027 (Kerala)