Zero Rated Export Goods seized due to Missing GST E-invoice: Madras HC directs Provisional Release Subject to Proof in GSTR

The Madras High Court has directed the provisional release of zero-rated export goods seized due to the absence of a GST e-invoice. The court’s order mandates that the release is subject to the submission of proof in the GSTR. This decision highlights the importance of compliance with GST regulations, particularly the requirement for e-invoicing in export transactions. The ruling aims to balance the enforcement of GST laws with the need to facilitate legitimate export activities.