https://www.taxtmi.com/caselaws?id=801344 Place of supply under GST is determined by the location where movement of goods terminates for delivery to the recipient. Where statutory records, including the invoice and e-way bill, identify a stated destination, an allegation of diversion to another State is undermined by inconsistent records. GST law does not require a supplier to declare or use a particular transport route; route deviation alone does not constitute a contravention when valid transit documents are undisputed. Detention penalties require evidence of an existing contravention and intent to evade tax, not an uncorroborated driver statement or a presumed future diversion before unloading. en-us Thu, 15 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801344 Place of supply under GST is determined by the location where movement of goods terminates for delivery to the recipient. Where statutory records, including the invoice and e-way bill, identify a stated destination, an allegation of diversion to another State is undermined by inconsistent records. GST law does not require a supplier to declare or use a particular transport route; route deviation alone does not constitute a contravention when valid transit documents are undisputed. Detention penalties require evidence of an existing contravention and intent to evade tax, not an uncorroborated driver statement or a presumed future diversion before unloading. Case-Laws GST Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801344