High Court of Allahabad22 September 2026

v. State of U.P

For assessee

WRIT TAX NO. 590 OF 2022

The ruling in brief

Where goods in transit were detained solely for expiry of e-way bill validity due to mechanical breakdown, driver change and transporter lapse during lockdown, with no discrepancy in invoice, builty or tax and absence of intent to evade, such mere expiry did not justify levy of tax or penalty and impugned orders were quashed with refund per law

Provisions considered

Section 129, read with section 68, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Rule 138 of Central Goods and Services Tax Rules, 2017/Uttar Pradesh Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

GSTAT Bengaluru28 Sept 2026

For assessee

JSW Steel Coated Products Ltd. v. State GST Karnataka

Where consignor's goods were detained solely for e-way bill expiry due to a software error misreading destination, though all documents including correct invoices and lorry receipt were available, tax was charged and physical verification revealed no discrepancies or intent to evade, invoking detention and penalty under section 129 for this procedural lapse was invalid and demands were unsustainable

GSTAT Bengaluru16 Sept 2026

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Heramb Enterprises v. C Pushpalatha, Additional Commissioner of Commercial Taxes

Where goods were intercepted while being unloaded at third-party premises without valid invoice or e-way bill covering such movement and fresh e-way bill was generated only post-interception without evidence of technical glitch, conduct indicated intent to evade tax and absence of mandatory documents during transit amounted to wilful contravention, justifying imposition of penalty under detention provisions

GSTAT Ernakulam16 Sept 2026

For assessee

GMG Electric v. Commissioner of State Tax

Where appellant's goods and conveyance were detained for expired e-way bills and notice proposing penalty was issued but final order confirming demand was passed 445 days later, contravening statutory seven-day period, such a delay rendered penalty order void ab initio and a nullity in law, requiring consequential relief to appellant

v. State of U.P

The ruling in brief

Provisions considered

v. State of U.P

The ruling in brief

Provisions considered

Read the full analysis

JSW Steel Coated Products Ltd. v. State GST Karnataka

Heramb Enterprises v. C Pushpalatha, Additional Commissioner of Commercial Taxes

GMG Electric v. Commissioner of State Tax

Read the full analysis