No detention when invoices not bearing continuous serial number

Devices Distributors Vs Asst. State Tax Officer (Kerala High Court) The Kerala High Court has set aside the detention of goods in a case where the department had objected that the invoices accompanying the goods did not bear continuous numbers and hence the invoices with serial numbers falling between could have been used for transportation of other goods which were not brought to their notice. The Court observed that goods were accompanied by tax invoices as also e-way bills that clearly indicated the particulars required under Rule 46 of CGST Rules, 2017. Allowing the writ petition, it was h...