GST: Detention of goods due to route mismatch upheld as malafide intention proved

J R Metal Chennai Limited Vs State Tax Officer (Madras High Court) Madras High Court held that detention of goods due to route mismatch justified as there was no necessity to travel 41 kms when actual destination point was just 9 kms. Accordingly, rout mismatch clearly shows malafide intention to deliver goods illegally. Facts- The petitioner is the registered dealer of TMT bars, under the Tamil Nadu Goods and Service Tax Act, 2017. The petitioner has despatched the material vide e-invoice dated 21.01.2025 to M/s.Vigneswara Hardwares, Coimbatore. The vehicle was intercepted by the Deputy Tax O...