https://www.taxtmi.com/caselaws?id=401943 Detention of goods under GST was challenged where tax invoices and an e-way bill accompanied the consignment, and the alleged defect was an incorrect origin entry in the e-way bill. The High Court recorded a prima facie view that the appellate authority had not given material-based reasons while rejecting the explanation, making the order appear unsustainable for want of reasons and supporting material. It also noted that no intent to evade tax had been made out on the stated facts. The order further noticed the grievance arising from the non-constitution of the appellate tribunal, which had driven assessees to approach the High Court directly. en-us Wed, 16 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401943 Detention of goods under GST was challenged where tax invoices and an e-way bill accompanied the consignment, and the alleged defect was an incorrect origin entry in the e-way bill. The High Court recorded a prima facie view that the appellate authority had not given material-based reasons while rejecting the explanation, making the order appear unsustainable for want of reasons and supporting material. It also noted that no intent to evade tax had been made out on the stated facts. The order further noticed the grievance arising from the non-constitution of the appellate tribunal, which had driven assessees to approach the High Court directly. Case-Laws GST Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401943