2026 (3) TMI 1686 - SCH - GST

E-way bill and prescribed documents are necessary for release of detained goods; Supreme Court left detention undisturbed.

Detention and release of goods under section 129(1)(a) depended on the existence of a valid e-way bill and other genuine prescribed documents; in their ... Release of goods under section 129(1)(a) in the absence of an e-way bill and other prescribed documents - Suspension of registration and prohibition on taxable supply - Validity of tax invoice during suspension of registration - Requirement to generate e-way bill by supplier/recipient/owner Supreme Court dismissed the SLP of the assessee against the decision of High Court, wherein it was held that: 'In absence of an e-way bill and of any genuine prescribed document, the petitioner was not entitled to release of the goods under section 129(1)(a); impugned orders upholding detention are maintained.' Outcome: Special Leave Petitions dismissed [No detailed order].