https://www.taxtmi.com/highlights?id=67812 Detention of goods alongwith the vehicle - failure to have mentioned the unique Identiy Number/GSTN number of the recipient - Rule 46 has not taken into account the concept of a bill to-ship to consignment. - It would have been an entirely different matter, had the respondents suspected the transaction as being a method to avoid tax. However, what has transpired is that the respondents have simply lost sight of the bill to – ship to mode of doing business. - Order of detention set aside - Goods to be released forthwith - HC en-us Thu, 19 Jan 2023 14:06:23 +0530 Thu, 19 Jan 2023 14:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67812 Detention of goods alongwith the vehicle - failure to have mentioned the unique Identiy Number/GSTN number of the recipient - Rule 46 has not taken into account the concept of a bill to-ship to consignment. - It would have been an entirely different matter, had the respondents suspected the transaction as being a method to avoid tax. However, what has transpired is that the respondents have simply lost sight of the bill to – ship to mode of doing business. - Order of detention set aside - Goods to be released forthwith - HC Highlights GST Thu, 19 Jan 2023 14:06:23 +0530 https://www.taxtmi.com/highlights?id=67812