Namaskar! 

Definitely, you want to Know. 

What to do in such a situation?

Do you know that your truck can be detained only because it was moving on a specific route?

There are numerous routes to reaching a particular destination, but truck drivers usually choose the same way for some specific destinations.

But at many instances, drivers tend to choose alternative routes because of numerous reasons including traffic jams, protests, entry being banned for particular, Google map suggestions, etc.

While you are on the alternative route, the GST officer can intercept and ask you for an explanation.

The typical reaction of the driver and the owner of the goods would be that the officer is misusing his/her power and trying to harass! Another common question that arises is that if the E Way Bill does not specify any route, so why is the officer questioning the truck driver about it?

Who is right in this scenario?

The officer, in this case, has full rights to intercept the vehicle and ask for an explanation and en route documentation like Tax Invoice, E Way Bill etc. The action taken by the officer is arbitrary action but it is actually one among the effective way to nab culprits who show bogus destinations to avoid tax on goods.

But the problem arises in alternative routes where the company has no intention to evade tax, but the situation makes the Officer think otherwise!

What to do in such a scenario?

These are all the ways that you can and should choose in such scenarios:

1. Talk to the GST official while explaining your situation. Try to explain that you are moving on an alternative route and not a wrong route. Make sure to explain the reason behind choosing the specific route.

2. Show the printout/screenshot of Google maps showing that the destination can also be reached using the current route.

3. Ask the truck driver about the reason for choosing the particular route and give that to the Officer in writing.

4. Contact the senior GST Official and explain the scenario while stating that choosing an alternative route is legal and ethical as per the GST law.

5. State your reply in response to the show-cause notice issued in MOV 06 and MOV 07 while stating that you will file an appeal if the order he/she passes is adverse.

Make sure to cite examples of hundreds of similar incidents in the past and also state that similar appeals have been filed in various High Courts of the country.

Explain to the official that all the courts have ordered that choosing an alternative route that may reduce the distance or help avoid delays is allowed!

Although, the most important thing is to maintain your calm and present your case calmly so that you can be out of the mess in no time!

If you are worried about facing such situations and wondering if you will be able to represent your case properly before the GST official, you can always contact GST DOST at times of interception and detention. Make sure to save our number (90 8888 2000) in the speed dial list as our team is always available to assist you in times of EMERGENCY!!!

This blog consists of personal opinions and views of DOST Vikash Dhanania. Make sure to consult your GST Consultant before taking any step from the knowledge you get after reading this blog.

Sincerely,

Team GST DOST