https://www.taxtmi.com/caselaws?id=442057 HC allowed the petition, holding detention of goods was illegal where they were accompanied by e-way bills generated for return. The Court found a credit note under s.34 CGST is not required at the stage of re-transportation before recipient receipt; credit/debit notes serve only to adjust tax liability where tax was overcharged or goods are returned, and must be issued by the supplier and declared in the monthly return when issued. The procedure/system could not be used to penalize the supplier where return e-way bills were valid and detention was unwarranted. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 01 Sep 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442057 HC allowed the petition, holding detention of goods was illegal where they were accompanied by e-way bills generated for return. The Court found a credit note under s.34 CGST is not required at the stage of re-transportation before recipient receipt; credit/debit notes serve only to adjust tax liability where tax was overcharged or goods are returned, and must be issued by the supplier and declared in the monthly return when issued. The procedure/system could not be used to penalize the supplier where return e-way bills were valid and detention was unwarranted. Case-Laws GST Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442057