Goods cannot be detained u/s 129(1) of GST Act when Consignor claims Ownership with Valid Tax Invoice and E-Way Bill: Allahabad HC [Read Order]

Considering the authorities initiated proceedings using the wrong provision, the Allahabad HC quashed the impugned order and penalty
Goods - detained - GST Act - Consignor claims Ownership - Valid Tax Invoice - E-Way Bill - Allahabad HC - taxscan

In a recent ruling, the Allahabad High Court held that Section 129(1)(b) of the Goods and Services Tax (GST) Act cannot be invoked when the consignor claims ownership of the goods with a valid tax invoice and E-way bill. The court emphasized that where proper documentation accompanies the goods, the goods cannot be detained or…

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