E-waybill availability before detention can defeat penalty proceedings where goods movement disclosed required particulars.

Detention and penalty under section 129(3) of the Uttar Pradesh GST Act were treated as unsustainable where the e-waybill had been downloaded before detention and the required particulars had already been disclosed. The court followed its earlier view that, on those facts, no irregularity could be attributed to the movement of goods merely because of the detention stage. The detention and penalty orders were therefore set aside in favour of the assessee.

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Issues: Whether detention and penalty proceedings under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 were sustainable when the e-waybill had been downloaded before the detention of goods.

Analysis: The writ petition challenged the detention order and the appellate order. The Court followed its earlier decision holding that where the e-waybill was available before detention and the required particulars stood disclosed, no irregularity could be attributed to the movement of goods on that ground.

Conclusion: The detention and penalty orders were unsustainable and were set aside, in favour of the assessee.

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