GST detention upheld where goods were moved without invoice, bilty, e-way bill, or other required documents.

Goods intercepted in transit without the tax invoice, bilty, e-way bill, or other required transport documents. As no material showed that the documents were produced at interception, before the authority, or before the Court, there was no basis to disturb the detention-related order under GST law. The challenge failed because the record did not establish compliance with the documentary requirements under the GST rules, and judicial interference was declined.

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Issues: Whether interference was warranted with the order rejecting the appeal against detention and demand proceedings under the GST law on the ground that the goods were not accompanied by the required documents.

Analysis: The goods were found in transit without the tax invoice, bilty, e-way bill, or other required documents. The record did not show that such documents were produced at the time of interception, before the authority, or before the Court. In the absence of any pleading or material to establish compliance with the documentary requirements under the GST law and the rules, no basis was made out for judicial interference with the impugned order.

Conclusion: Interference was declined and the challenge to the detention-related order failed.

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