GST Penalty Case: Transporter Has Freedom to Choose Route Unless Law Explicitly Regulates

Joint Commissioner of Commercial Taxes Vs Transways India Transport (Karnataka High Court) Karnataka High Court’s decision in the case of Joint Commissioner of Commercial Taxes vs. Transways India Transport revolves around the interception of a goods vehicle and subsequent tax and penalty levied for alleged deviations in route and documentation. Here’s a detailed summary: The case began with the interception of a goods vehicle bearing Registration No. AP21-TY-3126 at Bommasandra Industrial Area, more than 20 kilometers away from its designated destination in Bengaluru city. The Commerc...