GST Order Cannot Be Passed on Driver When Petitioner Is Both Consignor and Consignee

Vishva Electrotech Ltd. Vs State of U.P. And 2 Others (Allahabad High Court) Allahabad High Court addressed a dispute in Vishva Electrotech Ltd. vs. State of U.P. and Others concerning the detention of goods during transit under the GST framework. The petitioner, a registered GST entity, transported goods from its Orissa branch to Kanpur, Uttar Pradesh. The shipment, accompanied by valid e-invoices and an e-way bill, was intercepted due to an error in the e-way bill where the delivery location was incorrectly mentioned as Ghaziabad instead of Kanpur. Despite the petitioner’s submission of su...