Goods caught by the authorities

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my clients who has undertaken a civil works contract and sent Iron and Steel goods directly from the supplier to the customer i.e bill to ship to basis u/s 10(1)(b) of IGST Act. Before which they have registered their site address as Site B instead of Site A inadvertently. Due to the site was not registered, the officer who detain the goods has collected the tax along with a penalty. On the very next day, after came to know the mistake, my client registered the correct site address i.e. Site A. Is there any case laws to cite while filing an appeal u/s 107 of GST Act, 2017.

Thanks in Advance.

AI Summary

Goods detention for incorrect registered site: contestability depends on e-way bill/address discrepancy and appeal options under GST.
Detention followed incorrect listing of the recipient site as an additional place of business and mismatched e-way bill details during bill-to-ship-to movement of iron and steel; central issues are whether destination sites must be registered, whether e-way bill/address discrepancies justify tax and penalty, and the availability of appeals and reliance on cited administrative decisions when contesting detention and recovery.