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Detention of goods in transit without finding any intention to avoid tax is unjustified: HC

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Vishal Steel Supplier V/s State Of U.P. Writ Tax No.741 of 2020, decided on 16-7-2024

👉 Issue:-

✔  Can goods be  detained only on the basis of that vehicle was not on its normal route?

👉 The Hon’ble High Court Judgement:-

✔  Where assessee’s goods being transported from Muzaffarnagar to Ghaziabad, with all requisite documents i.e. tax invoice, e-way bill, etc., intercepted and detained at Hapur under pretext it was not on its normal route, no discrepancy with regard to quality or quantity of goods, no finding recorded with regard to mensria to avoid payment of tax, impugned order was to be set aside.

Section 68 of Central Goods and Services Tax Act, 2017