GST Seizure Quashed as Transporter Not Owner of Goods: Allahabad HC

Anish Transport Company Vs State of U.P. and 2 others (Allahabad High Court) The petitioner, a proprietorship firm registered under GST and engaged in transporting goods, challenged an appellate order dated 26 October 2021. The firm transported goods from Dehradun to Delhi, and during transit on 25 September 2020, the vehicle was intercepted at Meerut. Physical verification on 26 September 2020 revealed discrepancies: 138 cartons containing 16,295 boxes were found, whereas the e-way bill mentioned 167 cartons with 19,685 boxes. Based on this shortfall, the goods and vehicle were seized, and a ...