[Breaking] Zero Rated Export Goods seized due to Missing GST E-invoice: Madras HC directs Provisional Release Subject to Proof in GSTR [Read Order]
The court concluded that the provisional release of the goods should be allowed if the petitioner could provide evidence that the transaction was reported as a zero-rated export in the GSTR-1 return
By Navasree A.M - On October 9, 2024 10:15 am - 2 mins read
The Madras High Court allowed the provisional release of zero-rated export goods seized by authorities due to the non-generation of an E-invoice. The vehicle carrying the export goods of zero rated had been detained under Section 129(3) of the GST Act. Justice Mohammed Shaffiq directed the petitioner to provide a copy of the GSTR-1 return…
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