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Goods Can’t be detained for mere non-mention of Applicable GST on E-Way Bill
Case Law Details
- Case Name
- Krishnakumar Vs Asst. State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Krishnakumar Vs Asst. State Tax Officer (Kerala High Court)
The issue under consideration is whether goods can be detained merely because IGST applicable is not mentioned in the e-way bill?
High Court states that, as per the SGST Act and Rules, there is no requirement to mention the details of the tax payment in the copy of the e-way bill that accompanies the goods. It is not in dispute that the details of the tax paid were shown in the invoice that accompanied the transportation and there is no dispute raised by the respondents with regard to the accompaniment of the invoice along with the tr...
