GST Authorities Empowered to Detain Goods & Survey Business Premises for Document Verification

Bans Steel Through Its Proprietor Alpana Jain Vs State of U.P. And 2 Others (Allahabad High Court)

In the case of Bans Steel through its Proprietor Alpana Jain vs. State of U.P. and Others, the Allahabad High Court addressed the legality of detaining goods in transit without proper documentation under GST law. The petitioner, a steel distributor, faced a seizure order after their goods were intercepted, lacking an e-way bill for one of the invoices during transportation. The e-way bill was generated after the show cause notice but before the seizure order was passed. The petitioner

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