GST DAILY – 112 – Order levying penalty on ground that truck was not on route of its destination to be quashed

THE Hon’ble ALLAHABAD HIGH COURT in the case of  KULDEEP KUMAR V/s ADDITIONAL COMMISSIONER decided on 3-10-2023

👉 Issue

✔️ Can Goods in transit were intercepted by authorities if route of transit not disclosed?

👉 The Hon’ble High Court decision

✔️ Where goods in transit were intercepted by authorities and detention order was issued on ground that the truck was not on route of its destination, since, there is no specific provision under GST Act requiring disclosure of route for transporting goods, said order was to be quashed.

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