There is no provision to disclose the route of transportation of goods under the GST Law
The Hon’ble Allahabad High Court in the case of Vishal Steel Supplier found the detention of goods unjustified and that, unlike the Value Added Tax Act, 2008 (“the VAT Act”), there is no specific provision in the Goods and Services Tax Act, 2017 (“the CGST Act”) which requires Assessee to disclose the route of transportation. Consequently, the Court quashed the detention orders and mandated the refund of any amount deposited.