GST Detention Quashed: No Evidence or Tests to Prove Goods’ Difference

Shivaji Udhyog Vs Additional Commissioner Grade-2 Appeal-II (Allahabad High Court)

In the case of Shivaji Udhyog vs. Additional Commissioner Grade-2 Appeal-II, the Allahabad High Court ruled in favor of the petitioner, quashing the GST detention order. The case involved a consignment of R.B. Oil transported from Gwalior to Bihar, which was intercepted in Uttar Pradesh under suspicion that it contained mustard oil instead. The petitioner, a registered firm, had issued a valid e-tax invoice and e-way bill. However, the authorities detained the goods without collecting sample

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