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    <title>2024 (7) TMI 1153 - ALLAHABAD HIGH COURT</title>
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    <description>The Allahabad HC quashed a penalty order for alleged violation of Rule 129 of SGST Rules, 2017 during goods transportation. The court held that detention and seizure powers can only be exercised when goods lack genuine accompanying documents. Since the genuineness of documents (tax invoice and e-way bill) was undisputed and authorities failed to specify which prescribed documents were missing, the seizure was unjustified. The impugned order dated 06.03.2024 was quashed and petition allowed.</description>
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      <title>2024 (7) TMI 1153 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=755933</link>
      <description>The Allahabad HC quashed a penalty order for alleged violation of Rule 129 of SGST Rules, 2017 during goods transportation. The court held that detention and seizure powers can only be exercised when goods lack genuine accompanying documents. Since the genuineness of documents (tax invoice and e-way bill) was undisputed and authorities failed to specify which prescribed documents were missing, the seizure was unjustified. The impugned order dated 06.03.2024 was quashed and petition allowed.</description>
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