Goods cannot be detained on mere assumption of tax evasion

Polycab India Ltd. Vs State of Kerala (Kerala High Court) Goods were detained on the ground that there was a possibility of evasion of payment of IGST in Kerala and further, that the consignee of the goods in Kerala was indicated as an unregistered dealer at the time of detention of the goods. It is in particular, pointed out that the E-way bill clearly covered the transaction from Gujarat to Trivandrum, and the invoice that covered the transaction was a ‘Bill to/ship to’ model, which was permissible under the CGST/SGST Act and Rules. As regards the registration details of the cons...