Goods cannot be Detained u/s 129(1)(b) due to GST Registration Suspension when Proper Tax Invoice and E-way bill are Present: Allahabad HC

The Allahabad High Court ruled that goods cannot be detained under Section 129(1)(b) of the GST Act when proper tax invoices and e-way bills are present, even if the GST registration is suspended. The case involved the detention of goods due to the suspension of the taxpayer’s GST registration. However, the court held that as long as the taxpayer had valid tax invoices and e-way bills, the goods should not be detained. This decision highlights the importance of proper documentation and compliance with GST provisions, even when there are issues related to registration status. It also reinforces the need for GST authorities to act within the bounds of the law when enforcing tax-related provisions.