Detention of goods for non-issuance of credit note unwarranted

Luminous Power Technologies Private Limited Vs State Tax Officer (Madras High Court) Madras High Court held that Credit note u/s 34 of the Central Goods and Services Tax Act, 2017 not required when goods were being returned without even being received by the recipient. Accordingly, detention of goods for non-issuance of Credit note unwarranted. Facts- The petitioner had transported the consignment of solar power generating systems/solar panels of different descriptions to the buyer in Tiruppur. When the goods were being transported from Chennai to Tiruppur, due to heavy down pour, the solar pa...