GST detention upheld where goods sent to a job worker lacked the prescribed delivery challan and e-way bill.

Goods sent to a job worker under GST must be accompanied by the prescribed delivery challan and transport documents, including the e-way bill where required. Where the record showed that no relevant delivery challan was prepared for the movement and no e-way bill was produced, the detention of the goods was justified and could not be treated as illegal or arbitrary. On that factual basis, the appellate rejection was also sustained, and the challenge to the detention failed.

---

---

Issues: Whether the detention and seizure of goods, and the consequential rejection of the assessee's appeal, were justified when goods sent to a job worker were not accompanied by the required delivery challan and e-way bill.

Analysis: The factual premise that four HR coils were purchased and that two of them were intended for delivery to a job worker was not disputed. The governing GST framework required goods sent to a job worker to be moved under a challan, and the challan had to contain the particulars prescribed under the transportation rules. The record showed that no relevant delivery challan was prepared for the goods sent to the job worker and no e-way bill was produced for that movement. In the absence of those documents, the goods could not be treated as accompanying the prescribed papers. On that footing, the detention proceedings and the appellate rejection could not be characterised as illegal or arbitrary.

Conclusion: The challenge failed. The detention and the appellate order were upheld, and the writ petition was dismissed.

Ratio Decidendi: Goods sent to a job worker must be supported by the prescribed delivery challan and accompanying transport documents, and where such mandatory documentation is absent, detention under the GST law is justified.

---