https://www.taxtmi.com/caselaws?id=767169 Strict compliance with Rule 55 of the GST Rules is required when goods are transported without an invoice or to a job worker, and the delivery challan must contain the prescribed particulars such as date, number, GSTIN details and description of goods. Where the challan is incomplete, the movement is treated as a contravention of the GST Rules, supporting detention and penalty action under Section 129 of the UP GST Act. The text also notes that reliance on earlier precedent will not assist where the factual matrix differs, particularly on documentation deficiencies. en-us Mon, 10 Mar 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767169 Strict compliance with Rule 55 of the GST Rules is required when goods are transported without an invoice or to a job worker, and the delivery challan must contain the prescribed particulars such as date, number, GSTIN details and description of goods. Where the challan is incomplete, the movement is treated as a contravention of the GST Rules, supporting detention and penalty action under Section 129 of the UP GST Act. The text also notes that reliance on earlier precedent will not assist where the factual matrix differs, particularly on documentation deficiencies. Case-Laws GST Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767169