No GST Penalty If Deficiency in SCN Is Rectified Before Detention Order

Agarwal Steels Vs Additional Commissioner Grade 2 And Another (Allahabad High Court) The Allahabad High Court ruled in favor of Agarwal Steels, holding that the absence of an e-tax invoice due to a technical glitch in the GST portal does not automatically indicate tax evasion. The case arose when the petitioner, engaged in the iron scrap business, transported goods from Uttar Pradesh to Punjab with a valid tax invoice, e-way bill, and other transit documents. However, the vehicle was intercepted, and the goods were seized solely due to the absence of an e-tax invoice. Despite the petitioner la...