GST Authority cannot detain goods/conveyance in transit for non-payment of tax by other person in supply chain

Shiv Enterprises Vs State of Punjab (Punjab and Haryana High Court) GST authorities cannot detain goods on the ground of inadmissible ITC The Hon’ble Punjab and Haryana High Court in M/s. Shiv Enterprises v. State of Punjab and others [CWP-18392-2021 dated February 04, 2022] held that, GST Authorities cannot detain goods in conveyance without passing appropriate orders if goods are accompanied with the documents as prescribed and cannot proceed against the taxpayer for contravention of any provision of the Central Goods and Services Tax Act, 2017 (the CGST Act). Further held that it is not t...