https://www.taxtmi.com/caselaws?id=456776 Detention and penalty under section 129(3) of the Uttar Pradesh GST Act were treated as unsustainable where the e-waybill had been downloaded before detention and the required particulars had already been disclosed. The court followed its earlier view that, on those facts, no irregularity could be attributed to the movement of goods merely because of the detention stage. The detention and penalty orders were therefore set aside in favour of the assessee. en-us Wed, 05 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456776 Detention and penalty under section 129(3) of the Uttar Pradesh GST Act were treated as unsustainable where the e-waybill had been downloaded before detention and the required particulars had already been disclosed. The court followed its earlier view that, on those facts, no irregularity could be attributed to the movement of goods merely because of the detention stage. The detention and penalty orders were therefore set aside in favour of the assessee. Case-Laws GST Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456776