HC: Upholds detention-order given mismatch in e-way bill and actual transportation route

Jan 06,2021

Kerala HC holds that detention of goods and vehicle can’t be said to be unjustified, on finding that the route described in the e-way bill did not match with the route by which the goods were actually being transported; Assessee challenged the order of detention and notice issued to it in Form GST MOV-7 in connection with the detention of a consignment of goods that was being transported at its instance; Considering the Revenue’s objection regarding mismatch of the route,...


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