GST detention order set aside for mismatch in goods description, with matter remitted for fresh hearing.

A GST detention order was set aside where the vehicle was intercepted and the goods carried did not match the descriptions in the e-way bills and e-invoices. The court found the impugned order unsustainable on the existing record and directed fresh consideration under the applicable detention provisions. The matter was remitted for reconsideration in accordance with law after granting the petitioner due opportunity of hearing.

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Issues: Whether the detention order passed in GST proceedings was liable to be quashed and the matter remitted for fresh decision under the GST detention provisions.

Analysis: The vehicle was intercepted and the goods were found to be described differently in the e-way bills and e-invoices than the goods actually transported. In view of the rival submissions, the impugned order was found unsustainable and was set aside. The matter was directed to be reconsidered afresh under the applicable detention provision after granting due opportunity of hearing.

Conclusion: The impugned order was quashed and the matter was remitted for fresh adjudication in accordance with law after hearing the petitioner.

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