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GST - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Seizure of goods alongwith the conveyance - valid E-way bill or ...

Case Laws     GST

October 26, 2021

Seizure of goods alongwith the conveyance - valid E-way bill or not - The appellant-authorities contention that the consignment was being delivered on 2.1.2019 and therefore, the goods cannot be transported cannot be acceded to. The materials on record clearly indicates that the action by the authorities was taken at the destination and not during transit and therefore, an inference has to drawn that the conveyance had reached the destination well within the subsistence of the valid period stipulated under the E-way bill. - HC

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