ABCO Trades (P) LTD Vs Assistant State Tax Officer
Date: August 21, 2020
Subject Matter
Goods can't be detained for mere mention of the consignee as an unregistered person in the e-way bill
Summary
1. Learned counsel for the petitioner would submit that although the e-way bill showed the consignee as an unregistered person, the invoice that accompanied the transportation clearly referred to the GSTIN of the consignee and hence, the mere mention…
The petitioner has approached this Court aggrieved by Ext.P5(c) order of detention that was issued to it detaining a consignment of lubricant oil that was being transported at its instance. On a perusal of Ext.P5(c) detention order, it is seen that the objection of the 1st respondent is that the consignee was shown as an unregistered person in the e-way bill that accompanied the transportation of…