https://www.taxtmi.com/caselaws?id=358696 Inter-State movement of goods fell within the IGST framework, so document requirements were governed by Section 20 of the IGST Act read with Section 68 of the CGST Act and Rule 138 of the CGST Rules. In the absence of a Central Government notification prescribing T.D.F. Form-1 or an equivalent document, a State notification could not validly impose that carriage requirement on an inter-State consignment. On that basis, the note states that detention, seizure, and the consequential tax and penalty action lacked legal foundation, particularly where the invoice and accompanying documents showed an inter-State transaction and no material indicated tax evasion. en-us Fri, 13 Apr 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358696 Inter-State movement of goods fell within the IGST framework, so document requirements were governed by Section 20 of the IGST Act read with Section 68 of the CGST Act and Rule 138 of the CGST Rules. In the absence of a Central Government notification prescribing T.D.F. Form-1 or an equivalent document, a State notification could not validly impose that carriage requirement on an inter-State consignment. On that basis, the note states that detention, seizure, and the consequential tax and penalty action lacked legal foundation, particularly where the invoice and accompanying documents showed an inter-State transaction and no material indicated tax evasion. Case-Laws GST Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358696