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Wrong Destination Alone Cannot Justify GST Detention of Inter-State Goods: Telangana HC
Case Law Details
- Case Name
- Commercial Steel Company Vs Assistant Commissioner of State Tax (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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Commercial Steel Company Vs Assistant Commissioner of State Tax (Telangana High Court)
The petitioner, a registered dealer engaged in the business of iron and steel, purchased goods from JSW Steel Limited, Karnataka, under a tax invoice dated 11.12.2019 on which IGST at 18% amounting to ₹63,526 was levied. While the goods were being transported from Karnataka to Hyderabad with all requisite documents, the vehicle was detained at Jeedimetla on 12.12.2019, and a notice under Section 129(3) of the CGST Act, 2017 was issued alleging “wrong destination” and demanding Central Tax, State Tax, a...
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