Route Deviation and Uncorroborated Driver Statements Without Physical Unloading Cannot Justify Section 129 GST Interception Penalties
Route Deviation and Uncorroborated Driver Statements Without Physical Unloading Cannot Justify Section 129 GST Interception Penalties Issue Whether detention of goods and imposition of penalty under Section 129(3) of the CGST/UPGST Act is legally sustainable based merely on route deviation and an uncorroborated driver statement alleging intended unloading, when the transit documents (invoice, e-way bill,… Read More »