GST Act does not mandate adherence to route map by transporters to reach delivery points: Karnataka HC

The Goods and Services Tax Act does not mandate that transporters of goods have to compulsorily adhere to the route map furnished to them to reach destinations for delivery of goods, said the High Court of Karnataka, while setting aside exemplary penalty imposed by the State Commercial Tax authorities on a transporter for violation of route map by the truck driver.

“What is required by law is furnishing of consignment documents and specified particulars of consignor, consignee, goods, route maps, and destinations. Requirement of furnishing particulars of route map etc. is one thing, compulsive adherence to the route is another. There is law with regard to the former, it is true; but latter is non liquet i.e., an area where there is no binding rule,” the court observed.

Read more at: The Hindu