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    <title>2023 (11) TMI 359 - ALLAHABAD HIGH COURT</title>
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    <description>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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=445468</link>
      <description>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.</description>
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