GST Penalty Quashed for Missing E-Way Bill Produced Before Seizure Order

Banaras Industries Vs Union of India And 4 Others (Allahabad High Court)

Allahabad High Court in Banaras Industries v. Union of India & Others (2025) addressed the legality of GST penalties and seizure of goods under Section 129(3) of the GST Act when an e-way bill was not generated at the time of interception due to technical issues. The petitioner, Banaras Industries, a partnership firm registered under GST (Registration No. 09AARFB1585E1Z8), was engaged in the manufacture of MS square, MTMS flat, and related products. The firm sold goods to M/s Alok Steel Traders, w

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