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 provis

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