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    <title>2025 (9) TMI 1148 - ALLAHABAD HIGH COURT</title>
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    <description>Goods sent to a job worker under GST must be accompanied by the prescribed delivery challan and transport documents, including the e-way bill where required. Where the record showed that no relevant delivery challan was prepared for the movement and no e-way bill was produced, the detention of the goods was justified and could not be treated as illegal or arbitrary. On that factual basis, the appellate rejection was also sustained, and the challenge to the detention failed.</description>
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