https://www.taxtmi.com/caselaws?id=450962 The Allahabad HC quashed penalty orders under Section 129(3) of GST Act where taxpayer's goods were detained despite carrying digital copies of tax invoice and e-Way Bill on mobile device. The court held that revenue authorities failed to verify authentic documents available on their portal, and cannot impose penalty for their own verification default. Since all required documents were produced during inspection and no irregularities were found in the bills, detention and penalty were unjustified. The court rejected revenue's argument that payment of demand disentitled taxpayer from appealing penalty order, clarifying that Section 129(1) provides option to either provide security or make payment without affecting appeal rights. en-us Tue, 21 Nov 2023 00:00:00 +0530 Mon, 28 Apr 2025 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450962 The Allahabad HC quashed penalty orders under Section 129(3) of GST Act where taxpayer's goods were detained despite carrying digital copies of tax invoice and e-Way Bill on mobile device. The court held that revenue authorities failed to verify authentic documents available on their portal, and cannot impose penalty for their own verification default. Since all required documents were produced during inspection and no irregularities were found in the bills, detention and penalty were unjustified. The court rejected revenue's argument that payment of demand disentitled taxpayer from appealing penalty order, clarifying that Section 129(1) provides option to either provide security or make payment without affecting appeal rights. Case-Laws GST Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450962