Detention on the ground that ship to invoice is not accompanying the truck

[haribabu koduri]

Any judgements holding that invoice of the customer need not accompany the truck, in case of sale in transit. The truck is accompanied by invoice of the original supplier. Material is despatched to Kerala, based on the order of the customer in Tamil Nadu. There is no requirement that the invoice of the customer in Tamil Nadu to consignee (final customer) in Kerala. Any specific judgements on the subject. Please update

AI Summary

Truck Detained for Missing Customer Invoice Despite Complete E-way Bill; Debate on Revenue Loss and Deemed Supply A discussion in a forum revolves around the detention of a truck due to the absence of a customer invoice during a sale in transit. The truck carried the original supplier's invoice, while the department argued that the buyer's invoice to the consignee should also accompany the truck. Participants in the discussion highlight that all details were covered in the E-way bill, and no tax evasion occurred. They suggest contesting the issue based on the absence of revenue loss and the concept of deemed supply. A referenced case supports the argument that the E-way bill suffices for such transactions.