2024 (9) TMI 1486 - HC - GST

Detention of goods - detention on the ground that correct documents were not travelling with the truck - HELD THAT - It is clear that these goods were purchased from the Steel Authority of India Ltd. by a third party who sold to the petitioner who subsequently re-sold to the consignee. Accordingly there are no justification for the detention carried out by the authorities. The detention order along with the subsequent orders including the order passed under Section 129(1) of the GST Act are quashed and set aside. Consequential reliefs to follow - Petition disposed off.

Summary

The High Court of Allahabad quashed the detention order and subsequent notices related to the detention of goods. The detention was found unjustified as the goods were purchased from a third party and resold to the consignee. The authorities were directed to refund the security amount to the petitioner within six weeks. The writ petition was disposed of accordingly.