GST Detention proceedings invalid if valid documents accompanied goods

Sleevco Traders through Its Proprietor Shri Alok Gupta Vs Additional Commissioner Grade- 2 (Appeal) Fifth, Commercial Tax and another (Allahabad High Court) Facts- The petitioner is a registered proprietorship concerned and engaged in the business of purchase and sale of PVC Resin. During course of business a purchase order was received from K.R. Industries, Sandila, U.P. for supply of PVC Resin. In turn, the petitioner placed its purchase order to SAFE Climber, Thane, Maharastra, who send the goods through Invoice No. SC/1994 19-20 dated 31.1.2020, mentioning the name of the petitioner under ...