This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Perishable Goods in Transit Can’t Seized, if applicable IGST paid with valid E-way Bill & Invoice
Case Law Details
- Case Name
- Venkateshvara Logistics Fleet Owners and Transport Contractors Vs Assistant Commissioner (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Venkateshvara Logistics Fleet Owners and Transport Contractors Vs Assistant Commissioner (Karnataka High Court)
The issue under consideration is whether the department is entitled to seize a consignment of perishable goods in transit more particularly when it is accompanied by a lawful e-way bill, invoice and when it has paid the applicable IGST?
In the present case, the vehicle and the goods were intercepted at Sagar for the first time for checking the e-way bills, purportedly in exercise of power under Section 68 of the CGST Act. The driver of the vehicle was carrying documents of another co...
