https://www.taxtmi.com/caselaws?id=357267 Goods in inter-State transit could not be detained solely for alleged absence of prescribed documents where the GST framework shown did not establish a corresponding requirement for such movement. The Court noted that Rule 138 of the Kerala GST Rules, 2017 addressed documentation for intra-State transport, and detention on that basis alone was unsustainable. At the same time, the statutory adjudication process was preserved, including verification of the construction purpose and scrutiny of invoice defects. The goods were therefore directed to be released on execution of a simple bond without sureties, while the revenue authorities were permitted to proceed with adjudication. en-us Fri, 27 Oct 2017 00:00:00 +0530 Tue, 25 Feb 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357267 Goods in inter-State transit could not be detained solely for alleged absence of prescribed documents where the GST framework shown did not establish a corresponding requirement for such movement. The Court noted that Rule 138 of the Kerala GST Rules, 2017 addressed documentation for intra-State transport, and detention on that basis alone was unsustainable. At the same time, the statutory adjudication process was preserved, including verification of the construction purpose and scrutiny of invoice defects. The goods were therefore directed to be released on execution of a simple bond without sureties, while the revenue authorities were permitted to proceed with adjudication. Case-Laws GST Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357267