Detention of Goods not Permitted Under GST Where the Carrier is Under MisDirection of Prescribed Route—Akhilesh Kumar Sah

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The Tax Publishers GST--Detention of Goods Detention of Goods not Permitted Under GST Where the Carrier is Under Mis-Direction of Prescribed Route Akhilesh Kumar Sah Sometimes, a vehicle carrying goods goes into wrong direction which is not prescribed in the papers carried by driver or the route is different from the shorter or simple/direct route. Rulings are coming that detentions of goods should not be done when there is no mens rea or in the absence of any specific provision in respect of the above in GST Act, 2017. 1. Introduction There is no specific provision which bounds a selling dealer to disclose the route to be taken during transportation of goods or while goods are in transit however there was a provision under UP VAT Act 2008 to disclose the route during transportation of goods to reach its final destination. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Detention of Goods

Detention of Goods not Permitted Under GST Where the Carrier is Under Mis-Direction of Prescribed Route

Akhilesh Kumar Sah

Sometimes, a vehicle carrying goods goes into wrong direction which is not prescribed in the papers carried by driver or the route is different from the shorter or simple/direct route. Rulings are coming that detentions of goods should not be done when there is no mens rea or in the absence of any specific provision in respect of the above in GST Act, 2017.

1. Introduction

There is no specific provision which bounds a selling dealer to disclose the route to be taken during transportation of goods or while goods are in transit however there was a provision under UP VAT Act 2008 to disclose the route during transportation of goods to reach its final destination.