
GST Act | Proceedings Ought Not To Be Initiated If Rectified Tax Invoices, E-Way Bills Produced Before Passing Detention Order: Allahabad HC
Live LawThe Allahabad High Court has held that once rectified/ correct tax invoices and e-way bills are produced before the authorities before passing of the detention/ seizure order, the proceedings under the Goods and Service Tax Act, 2017 ought not to be initiated. Vs. Union of India and others and M/s Bhumika Enterprises Vs. State of UP and others, the bench comprising of Justice Piyush Agrawal held “Once the documents were produced before passing of the detention / seizure order, the authorities ought not to have proceeded further as held by the the Division Bench judgement of this Court in the case of M/S Axpress Logistics India Pvt. Vs. Union of India and others and M/s Bhumika Enterprises Vs. State of UP and others to contend that if the tax invoices and E-way bill are produced before passing the seizure as well as detention order, proceedings are not justified. But lost the site of the fact that the discrepancies were cured before the detention or seizure order could be passed.” Accordingly, relying on M/s Axpress Logistics India Pvt.
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