No provision to Disclose the Route of Transportation of Goods under GST


Last updated: 31 October 2023

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in M/s. Om Prakash Kuldeep Kumar v. Additional Commissioner Grade-2 and Another [WRIT TAX No. - 277 of 2022 dated October 03, 2023] set aside the seizure of goods transported and held that, unlike the Value Added Tax Act, 2008 ("the VAT Act"), there is no specific provision in the Goods and Services Tax Act, 2017 ("the CGST Act") which requires assesses to declare the route of transportation/ transit of goods.

Citation :
WRIT TAX No. - 277 of 2022 dated October 03, 2023

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Bimal Jain
Published in GST
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