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Non mention of GST payment does not validate detainment of shipment: Kerala HC

  • | Divita S Gupta

Non mention of GST payment does not validate detainment of shipment: Kerala HC

The High Court of Kerala has held that goods cannot be detained for non-mention of payment of liabilities under the Goods and Services Tax. In a case where the petitioner transporting goods was detained by tax authorities on account of the e-way bill document not mentioning details of payment of GST liabilities, the High Court of Kerala quashed the detention order. The bench also held that Rule 138A of SGST Rules states that documents that must be carried while transporting a consignment of goods are as follows - 

The invoice or bill of supply or delivery challan. 

A copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance.

The bench quashed the detention order stating that all requirements had been fulfilled by the petitioner and that non mention of payment of liabilities under GST does not validate detention of a consignment of goods. 


Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Divita S Gupta
Avalara Author Divita S Gupta
Divita has served as a writer and editor for top financial services organizations in India. She has written on topics like mutual funds, insurance, taxes, SME financing for globally recognized banking and financial organizations including ICICI, Aditya Birla Group, News Corp. With a Masters in Business Administration from Symbiosis International University, she currently owns a small business in Mumbai.

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