HC: ‘Wrong-destination’ not a ground to detain vehicle or levy penalty absent GST provision violation

HC holds that ‘Wrong destination’ cannot be held as a rationale to detain a vehicle carrying the goods or levy tax penalty where IGST @18% was already collected; States, mere fact that the vehicle was found at wrong destination does not automatically lead to any presumption that there was an intention on the part of the assessee to sell the goods at the local market evading the CGST and SGST; Opines that, when the vehicle is being driven from Karnataka by a local dri...