https://www.taxtmi.com/circulars?id=69306 Enforcement by mobile squads must avoid harassment of genuine taxpayers. For Bill to Ship transactions, detention is not justified where the delivery address is recorded on tax invoices and e-way bills, even if the consignee's Additional Place of Business has not been declared. For ODC consignments, ODC status must be determined by dimensional standards in motor vehicle rules; detention solely because a vehicle covered more distance in less time than prescribed validity is improper unless there is evidence of misuse of extended validity for re-transportation. en-us Wed, 17 Jan 2024 00:00:00 +0530 Mon, 09 Mar 2026 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69306 Enforcement by mobile squads must avoid harassment of genuine taxpayers. For Bill to Ship transactions, detention is not justified where the delivery address is recorded on tax invoices and e-way bills, even if the consignee's Additional Place of Business has not been declared. For ODC consignments, ODC status must be determined by dimensional standards in motor vehicle rules; detention solely because a vehicle covered more distance in less time than prescribed validity is improper unless there is evidence of misuse of extended validity for re-transportation. Circulars GST - States Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69306