Absence of e-Tax Invoice Alone Not Enough for Transit State to Impose GST Penalty

Maruti Enterprises Vs State of U.P. and another (Allahabad High Court) Allahabad High Court Quashes GST Penalty Because U.P. Was Only a Transit State; GST Authorities Cannot Penalise Inter-State Goods Passing Through Transit State; Cross-Empowerment Under GST Does Not Extend Between Different States; Allahabad High Court Holds Transit State Cannot Levy GST Penalty Without Tax Incidence; Goods in Inter-State Transit Cannot Face Repeated GST Penalties Across States; GST Detention Invalid Because Goods Were Supported by e-Way Bill and Tax Invoice; Purchaser Cannot Be Penalised for Supplier’s Fa...