GST Authority cannot detain goods/conveyance in transit for non-payment of tax by other person in supply chain
Court :
Punjab and Haryana High Court
Brief :
The Hon'ble Punjab and Haryana High Court in M/s. Shiv Enterprises v. State of Punjab and others [CWP-18392-2021 dated February 04, 2022] held that, GST Authorities cannot detain goods in conveyance without passing appropriate orders if goods are accompanied with the documents as prescribed and cannot proceed against the taxpayer for contravention of any provision of the Central Goods and Services Tax Act, 2017 ("the CGST Act"). Further held that it is not the liability of the taxpayer to find out that whether or not other person in the supply chain has paid the tax and is the fundamental legal principle, that the law does not compel a man to do that which he cannot possibly perform.
Citation :
CWP-18392-2021 dated February 04, 2022
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Bimal Jain
Published in GST
Views : 830
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