No GST Provision Compels Disclosure of Route of Transportation: Allahabad HC quashes Detention of Goods based on Different Route Taken

The Allahabad High Court ruled that there is no provision under the GST Act that mandates the disclosure of the exact route of transportation for goods. The court quashed the detention of goods solely because they were transported via a different route than initially declared. This judgment sets a significant precedent, ensuring that businesses are not penalized for minor logistical deviations as long as all other tax compliance measures are met. It reinforces the principle that enforcement actions must be based on substantive violations of tax law rather than procedural technicalities.