Goods Without E-Way Bill & Invoice from Suspended Supplier Justify Detention and Penalty

Shri Baba Traders Vs State of U.P (Allahabad High Court) The Allahabad High Court decided multiple writ petitions through a common judgment, treating one petition as the leading case. The petitioner challenged the order dated 18.12.2025 passed by the authority and the appellate order dated 24.12.2025, which had upheld detention and penalty proceedings under the GST law. The petitioner, a registered firm under the GST Act in Jharkhand, was engaged in the business of trading iron bars and angles. It had purchased goods from a supplier in Haryana, who issued a tax invoice. During transit, the goo...