GSTAT says Suspicion of Reused E-Way Bill Cannot Sustain GST Detention

The goods were accompanied by a valid tax invoice, e-invoice and e-way bill, but were detained because the Department found that the vehicle had earlier been located at another place on the same day. 

GSTAT held that this did not establish that the goods were being transported a second time using the same documents, and consequently set aside the entire detention and penalty proceedings.