Provisional release of goods if assessee demonstrated inclusion of transaction in GSTR-1 Return

Aqua Excel Vs State Tax Officer (Adjudication) (Madras High Court) Conclusion: Where assessee was able to demonstrate that the transaction was included in the GSTR-1 Return as a zero-rated sale, the goods detained under Section 129(3) should be released provisionally. Held: Assessee received an export order from M/s. Laxana PLC, Colombo, Sri Lanka, for Rs. 24,16,604/-. The goods were transported from Coimbatore to Tuticorin for export. During transit, the goods were intercepted and verified by authorities, resulting in a detention order due to assessee’s failure to generate an E-Invoice....