Allahabad HC Sets Aside GST Appellate Order for Ignoring Lab Report Discrepancy

Gas Trade International Vs State Of Up And 2 Others (Allahabad High Court) The Allahabad High Court examined a writ petition challenging orders passed under the U.P. GST Act relating to detention of goods, imposition of penalty, and dismissal of appeal. The petitioner, a registered dealer engaged in trading petrochemical products, had transported Mixed Linear Alpha Olefins pursuant to a valid invoice and e-way bill. During transit, the consignment was intercepted, physically verified, and detained under Section 129(1). A show cause notice was issued along with a laboratory test report which de...