Detention of goods for non-accompanying certain documents not sustainable in absence of non-notification of such document

M/s. Ascics Trading Company Vs. The Assistant State Tax Officer (High Court Of Kerala At Ernakulam) Where the goods were detained for non-compliance with the requirements of carrying prescribed documents under IGST Act, 2017, it was observed that although the power to prescribe the documents that are to accompany the transportation of goods in the course of inter-state trade is conferred on the Central Government, the Central Government had, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement. Under the said circumsta...