Penalty under Section 129(1)(a) When Valid E-Way Bill & Invoice Accompany Goods

Sen Traders Vs State of U.P. And Another (Allahabad High Court) The Allahabad High Court considered a writ petition filed by Sen Traders challenging proceedings initiated under Section 129 of the U.P. Goods and Services Tax Act, 2017 read with Section 20 of the IGST Act, including a penalty order dated 18.10.2025, detention orders in Form GST MOV-06 dated 10.10.2025, and consequential notices in Forms GST DRC-01 and GST MOV-07. The petitioner sought quashing of these orders and notices and requested directions for the immediate release of goods and vehicles without demanding security, as well ...