Mere noticing Conveyance at Wrong Destination Can’t Said to be a Contravention of CGST Act

Sree Rama Steels Vs Deputy State Tax Officer (Telangana High Court) The issue under consideration is whether ‘Noticing the conveyance at a wrong destination’ without anything more can be said to be a contravention of the CGST Act? High Court states that the show cause notice issued to the petitioner, the only reason assigned by the 1st respondent was that ‘wrong destination is noticed’. In the statement allegedly recorded on 27.1.2020 at 7.50 am from the driver of the vehicle transporting the goods, it is recorded that he is transporting the goods from Chegunta in Medak to Katedan, Hyd...