Goods transport route deviation with valid invoice and matching documents-detention and s.129 penalty quashed; s.125 left open.

Goods transport route deviation with valid invoice and matching documents-detention and s.129 penalty quashed; s.125 left open.Case-LawsGSTWhether mere deviation of route during transit, when the consignment was accompanied by valid tax invoice and no dis

Goods transport route deviation with valid invoice and matching documents-detention and s.129 penalty quashed; s.125 left open.
Case-Laws
GST
Whether mere deviation of route during transit, when the consignment was accompanied by valid tax invoice and no discrepancy in goods or documents was found, could justify detention and penalty under s.129 CGST/KGST was answered in the negative. The authority relied only on a cyclostyled driver statement and produced no material to prove deliberat

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