![]() ![]() However, the court also observes that nonregistration of the consignor, or alleged misclassification of the goods under transportation, cannot be a ground for detention under Section 129 of the GST Act. Recently in Nov20, the Kerala Court held that E-way Bill and Delivery Challan are necessary for interstate delivery of exempted goods under GST. Latest Judgement on Delivery challan and E-way bill
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