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GST - Highlights / Catch Notes

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Detention of goods with vehicle - incomplete e-way bill - What ...


Incomplete E-Way Bill Leads to Goods Detention: Courts Cannot Override Clear Legislative Mandates with Discretion.

August 21, 2018

Case Laws     GST     HC

Detention of goods with vehicle - incomplete e-way bill - What are the documents to be carried along with the goods? - The language and the legislative intent clear, courts, in the name of discretion, cannot do violence to the statutory mandate. Discretion smooths the edges, but does not cut corners - there are no interpretative ambiguity or legislative crevasses to be filled in.

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