GST: Non-Registration of Consignor can’t be ground for detention

Mohammed Shereef Vs State of Kerala (Kerala High Court)

The issue under consideration is whether non-registration of the consignor or the alleged mis-classification of the goods under transportation can be a ground for detention under Section 129 of the GST Act?

High Court states that it is not in dispute that there was a valid e-way bill covering the transportation in question and the said e-way bill clearly described the product as falling under HSN Code 910. No doubt, t

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