Transporter has right to seek release of conveyance under GST

TCI Freight Vs The Assistant Commissioner (ST) (Madras High Court) Held that while the owner or any person transporting the goods has been granted the right to seek release, the transporter has right to seek the release of conveyance alone. Facts- The petitioner had been engaged to supply TMT bars from Hosur at the address of the consignee work site at Trichy. An e-way bill had been generated for the movement of goods and the goods were being transported accompanied by documents. The State Tax Officer had intercepted the consignment on 11.07.2022 and detained the same. Form GST Mov-2 was issue...