GST Act | No Provision To Disclose Route Of Transportation Of Goods: Allahabad High Court Quashes Demand

The Allahabad High Court ruled that the GST Act does not require assesses to declare goods' transportation routes, unlike the Value Added Tax Act, 2008. Therefore, goods cannot be detained for not taking the regular route.

The GST Act does not require selling dealers to disclose the route to be taken during transportation or while goods are in transit, but the VAT Act did.

Once the legislature itself in its wisdom has chosen to delete the said provision, this Court opined that the authorities were not correct in passing the seizure order even if the vehicle was not on regular route or on different route.