DCM Shriram Limited Vs State Tax Officer
Date: November 4, 2022
Subject Matter
Detention of goods for non-mentioning of GSTN of recipient under Bill to Ship to scenario is improper
Summary
The petitioner has made a full disclosure in regard to the purchaser, including the GST particulars, address and PAN number. The prescription under Rule 46 is thus fully satisfied. In addition, the particulars of the consignee are also set out and in…
Mr.V.Prashanth Kiran, learned Government Advocate accepts notice for the respondent and is armed with instructions to enable final disposal of this matter. 2. The petitioner is a company that is engaged in the business of manufacture of UPVC windows. The petitioner had entered into a transaction for supply of goods to an individual, a registered dealer under the provisions of the Goods and Service…