AAR: Sub-Contractor appointed for transportation of goods not a 'Goods Transport Operator', 'consignment note' issuance an 'essential condition'

Maharashtra AAR holds the logistics services provided by the Applicant, as a sub-contractor cannot be classified as Goods Transport Agency (GTA); Observes that service of transportation of goods are sub-contracted by POSCO ISDC Ltd. (POSCO) who deals with consignor/consignee directly, and also issue E-way bills and consignment notes whereas there is no intention of consignor/consignee to award contract to the applicant; Further, opines that Applicant’s role is lim...