Goods Verified in MOV-04 Cannot Be Reassessed Later: Allahabad HC

Maa Kamakhya Trader Vs Additional Commissioner Grade 2 And Another (Allahabad High Court) In a significant ruling, the Allahabad High Court has asserted that once the Goods and Services Tax (GST) authorities complete physical verification of goods in transit and record no discrepancies in Form MOV-04, they cannot subsequently change their position and raise a demand based on different grounds. The judgment came in the case of M/s Maa Kamakhya Trader versus Additional Commissioner, Grade 2, and Another. The case involved goods being transported from Guwahati, Assam, to Delhi. The consignment wa...