Goods cannot be detained u/s 129(1) of GST Act when Consignor claims Ownership with Valid Tax Invoice and E-Way Bill: Allahabad HC

The Allahabad High Court has ruled that goods cannot be detained under Section 129(1) of the GST Act when the consignor claims ownership with a valid tax invoice and e-way bill. The case involved the detention of goods by authorities despite the consignor providing proper documentation. The court found that the authorities had initiated proceedings using the wrong provision and quashed the impugned order and penalty. The ruling emphasizes that goods accompanied by valid documentation cannot be detained and that authorities must follow the correct legal provisions when initiating proceedings. This decision provides clarity on the rights of consignors and the proper application of the GST Act.