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AP HC Quashes GST Detention Over Expired E-Way Bill After Vehicle Breakdown

Case Law Details

Case Name
SLV Elite Spaces LLP And Others Vs State of Ap and Others (Andhra Pradesh High Court)
Date of Judgement/Order
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SLV Elite Spaces LLP And Others Vs State of Ap and Others (Andhra Pradesh High Court) The Andhra Pradesh High Court allowed a writ petition challenging the detention order issued in Form GST MOV-06 dated 14.04.2026 under Section 129 of the GST Act, 2017. The detention was based solely on the ground that the E-Way Bill had expired at 11:59 p.m. on 13.04.2026. According to the petitioners, the vehicle carrying TMT boxes with all requisite documents was transporting goods from Vizianagaram to Suryaraopet, Vijayawada. The vehicle reached Vijayawada on 13.04.2026 but broke down after being checked ...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,086

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