Case Law Details
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 panels got wet and therefore, the buyer namely Attrib System, Tiruppur, refused to take delivery of the goods.
Therefore, the petitioner generated fresh e-way bills, all dated 28.12.2022, valid up to 31.12.2022 and re-transported to its factory, which was intercepted by the second respondent on its way back.
It is submitted that the detention was incorrect, as the consignee namely Attrib System, refused to take delivery. Therefore, issuance of Credit Notes under Section 34 of the respective GST enactments does not arise.
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