Holding a consignment by the authorities under GST Laws

Shikha Bhatt – [2021] 133 taxmann.com 154 (Article)

As per the provisions of GST Laws, the person in-charge of a conveyance carrying the goods is required to carry requisite documents and devices with him in physical or electronic form as prescribed under rule 138A of CGST Rules, 2017. It has been observed that there are many circumstances wherein the conveyances carrying the goods are detained by the authorities on the road side without any sort of discrepancies in the documents carried. In this write-up, the author compiled the necessary provisions, rules and circumstances wherein the law prescribes for detention of vehicle and discussed the provisions to penalize owner of goods and owner of the vehicle carrying the goods in light of important judicial pronouncements.

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