Case Law Details
Case Name : Prostar M Info Systems Limited Vs State of UP and 3 others (Allahabad High Court)
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Courts :
All High Courts Allahabad High Court
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Prostar M Info Systems Limited Vs State of UP and 3 others (Allahabad High Court)
The petitioner challenged two orders issued under Section 129(3) of the GST Act following the detention of goods during transit. The petitioner, a company with GST registration and business locations in Noida and Lucknow, had procured parts from its Noida unit for supply under a purchase order. Although the Lucknow unit issued the invoices, a delivery challan was used to show internal transfer, accompanied by a valid e-way bill. The petitioner inadvertently mentioned its own name and GST number in the “shippin...
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