Detention of goods for non-mentioning of GSTN of recipient under Bill to – Ship to transaction is unjustified

DCM Shriram Limited Vs State Tax Officer (Madras High Court) Madras High Court held that detention of goods for mere non-mentioning of GSTN of the recipient under Bill to – Ship to transaction, without intention to avoid tax, is unjustified. Facts- The Petitioner Company is engaged in the manufacture of UPVS windows. The petitioner had entered into a transaction for supply of goods to an individual, a registered dealer under the provisions of the Goods and Services Tax Act, 2017, whose place of business is situated at Bangalore–560 001 (Consignee). The Consignee had, in turn, entered into ...