Bill-to-Ship transaction compliance: delivery address on tax and transport documents prevents vehicle detention in routine checks. Enforcement by mobile squads must avoid harassment of genuine taxpayers. For Bill to Ship transactions, detention is not justified where the delivery address is recorded on tax invoices and e-way bills, even if the consignee's Additional Place of Business has not been declared. For ODC consignments, ODC status must be determined by dimensional standards in motor vehicle rules; detention solely because a vehicle covered more distance in less time than prescribed validity is improper unless there is evidence of misuse of extended validity for re-transportation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bill-to-Ship transaction compliance: delivery address on tax and transport documents prevents vehicle detention in routine checks.
Enforcement by mobile squads must avoid harassment of genuine taxpayers. For Bill to Ship transactions, detention is not justified where the delivery address is recorded on tax invoices and e-way bills, even if the consignee's Additional Place of Business has not been declared. For ODC consignments, ODC status must be determined by dimensional standards in motor vehicle rules; detention solely because a vehicle covered more distance in less time than prescribed validity is improper unless there is evidence of misuse of extended validity for re-transportation.
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