Goods not liable for seizure and penalty thereof when designated route not taken during transportation


Last updated: 20 November 2024

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court (Lucknow Bench) in the case of Exide Industries Limited v. Addl. Commissioner Grade-II (Appeal)-1, State Tax, Mainpuri and Another [Writ Tax No 173 of 2024 dated July 09, 2024] allowed the writ petition and held that goods are not liable for seizure and further penalty cannot be imposed when designated route not taken during transportation as the documents accompanying the goods were found to be genuine.

Citation :
Writ Tax No 173 of 2024 dated July 09, 2024

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Bimal Jain
Published in GST
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