The Honorable Court held that the transporter is not required to carry the original tax invoice, but as per rule 48(1)(b) of the CGST Act, transporters are mandatorily required to carry the duplicate copy.
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.
