No Seizure & GST Penalty for Route Deviation in Transport: Allahabad HC

Exide Industries Ltd. Vs Addl. Commissioner Grade-II (Appeal)-1 (Allahabad High Court) Goods not liable for seizure and penalty thereof when designated route not taken during transportation Summary: The Allahabad High Court (Lucknow Bench), in Exide Industries Ltd. v. Addl. Commissioner Grade-II (Appeal)-1, ruled on July 9, 2024, that goods transported under GST cannot be seized or penalized solely because the vehicle deviated from its expected route. The case arose when Exide Industries Ltd. was penalized under Section 129 of the Uttar Pradesh GST Act for a route deviation during the transpor...