GST detention proceedings cannot continue once corrected invoice and e-way bill are produced before seizure order is passed.

Proceedings for detention and penalty under GST were held unsustainable where the corrected tax invoice and e-way bill had been produced before any detention or seizure order was passed. The authorities did not dispute that the discrepancy in the accompanying documents had been cured at that stage, and the Court followed the earlier Division Bench view that continuation of detention proceedings was not justified once proper documents were available. The impugned orders were set aside and the matter was remanded to the first appellate authority for fresh decision in accordance with law.

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Issues: Whether proceedings for detention and penalty under GST could be sustained when the corrected tax invoice and e-way bill were produced before the detention or seizure order was passed.

Analysis: The goods were intercepted on the ground of mismatch in the accompanying documents, but the corrected invoice and e-way bill were produced before any detention or seizure order was passed. The authorities did not dispute that the discrepancy had been cured at that stage. The Court followed the earlier Division Bench view that once the proper documents are produced before the detention or seizure order, continuation of the proceedings is not justified.

Conclusion: The impugned orders were unsustainable and were set aside. The matter was remanded to the first appellate authority for fresh decision in accordance with law.

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