Seizure of Goods Unjustified: Genuine E-Way Bill Despite Purchaser's GST Cancellation, No Tax Evasion Risk for Petitioner.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Detention of goods in transit - GST registration of purchaser / petitioner had been cancelled - Petitioner has opted for composition scheme - The fact remains that if the petitioner is in compounding, the benefit of input tax credit cannot be availed, hence there cannot be any evasion of tax, if the registration of the petitioner was cancelled on 30.11.2018, the generation of e-way bill, which has not been disputed to be genuine, the seizure cannot be made - HC....