https://www.taxtmi.com/caselaws?id=354413 The Kerala High Court found the detention of three consignments unjustified as they had valid invoices, contrary to the State Goods and Service Tax (SGST) Rules. The court noted that no prescribed documents exist under the Central Goods and Services Tax (CGST) Act for interstate movements subject to tax under the Integrated Goods and Services Tax (IGST) Act. However, the detention of the fourth consignment lacking a proper invoice was deemed justified. The court ordered the release of the first three consignments upon presentation of the judgment and instructed completion of adjudication proceedings for the fourth consignment within a week. en-us Fri, 13 Oct 2017 00:00:00 +0530 Tue, 25 Feb 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354413 The Kerala High Court found the detention of three consignments unjustified as they had valid invoices, contrary to the State Goods and Service Tax (SGST) Rules. The court noted that no prescribed documents exist under the Central Goods and Services Tax (CGST) Act for interstate movements subject to tax under the Integrated Goods and Services Tax (IGST) Act. However, the detention of the fourth consignment lacking a proper invoice was deemed justified. The court ordered the release of the first three consignments upon presentation of the judgment and instructed completion of adjudication proceedings for the fourth consignment within a week. Case-Laws GST Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354413