Detention of goods justified if route described in e-way bill not matches with Actual Transport route

K.M.Oil Industries Vs Assistant State Tax officer (Kerala High Court)

The petitioner has approached this Court aggrieved by Ext.P2 order of detention and Ext.P3 notice issued to him in Form GST MOV-7 in connection with the detention of a consignment of goods that was being transported at his instance. On a perusal of Ext.P2 order, it is seen that the reason for detention was that the route described in the e-way bill did not match with the route by which the goods were actually being transported. It is therefore that the sta

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