Driver cannot be held Owner of Seized Goods if Invoice Accompanies Goods Consignment: Allahabad HC

The Allahabad High Court held that a driver transporting goods without an invoice or accompanying documents, which are necessary for proving the legality of the consignment, is in violation of tax laws. The court ruled that without proper documentation, the goods were liable for seizure. In this case, the owner of the goods was also held responsible, as the lack of documentation indicated potential evasion of tax obligations. The judgment reinforces the importance of maintaining correct and valid documentation during the transportation of goods, emphasizing the need for compliance with GST regulations to avoid penalties and seizures. The ruling serves as a cautionary note for businesses involved in the movement of goods.