Goods Sent to Job Worker Without E-Way Bill & Delivery Challan Liable for Detention: Allahabad HC

Nippon Tubes Limited Vs State of UP (Allahabad High Court) The case involves Nippon Tubes Limited (the Petitioner), a registered manufacturer of M.S. Pipes, challenging the detention and seizure of goods by the GST authorities. The Allahabad High Court ultimately upheld the detention and seizure, ruling that the movement of goods for job work must be accompanied by specific compliance documents, even if the entire consignment is covered by a single master tax invoice. Facts of the Case 1. Purchase: The Petitioner purchased four HR Coils from Steel Authority of India Limited (SAIL). The entire ...