https://www.taxtmi.com/article/detailed?id=11969 There is no statutory obligation under GST to disclose the route of transportation; omission of the VAT-era route-declaration cannot be treated as a lacuna to justify seizure. Detention or seizure is permissible only when goods lack genuine statutory documents, and allegations based on vehicle route or unloading sequence require cogent contemporaneous record, including the driver's statement in the prescribed form, to infer intent to evade tax. en-us Wed, 18 Oct 2023 07:45:04 +0530 Wed, 18 Oct 2023 07:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11969 There is no statutory obligation under GST to disclose the route of transportation; omission of the VAT-era route-declaration cannot be treated as a lacuna to justify seizure. Detention or seizure is permissible only when goods lack genuine statutory documents, and allegations based on vehicle route or unloading sequence require cogent contemporaneous record, including the driver's statement in the prescribed form, to infer intent to evade tax. Articles Goods and Services Tax - GST Wed, 18 Oct 2023 07:45:04 +0530 https://www.taxtmi.com/article/detailed?id=11969