GST: Non-Registration of Consignor can’t be ground for detention

Mohammed Shereef Vs State of Kerala (Kerala High Court) The issue under consideration is whether non-registration of the consignor or the alleged mis-classification of the goods under transportation can be a ground for detention under Section 129 of the GST Act? High Court states that it is not in dispute that there was a valid e-way bill covering the transportation in question and the said e-way bill clearly described the product as falling under HSN Code 910. No doubt, the consignor being an unregistered person, and the goods supplied by him to the petitioner being exempted goods, the transp...