2023 (7) TMI 418 - SCH - GST

Detention of goods alongwith vehicle - generation of two e-way bills - goods was in transit and the delivery was not taken - It was held by Allahabad High Court that In the case in hand once the valid document i.e. e-way bill and tax invoice, builty was accompanying with the goods, therefore the authorities ought not to have drag the petitioner in an unnecessary litigation. HELD THAT - This Court is of the opinion that there is no infirmity in the judgment of the High Court, which is correctly appreciated. SLP dismissed.

Summary

The Supreme Court dismissed the special leave petition as there was no infirmity in the judgment of the High Court. Delay was condoned, and pending applications were disposed of.