GST Authority cannot allege discrepancy after Goods Verified in MOV-04: Allahabad HC

GST Authority Cannot Allege Discrepancy After Goods Verified in MOV-04: Allahabad HC The Allahabad High Court has ruled that GST authorities cannot later allege discrepancies in goods after they have already been verified and released through a MOV-04 form. The court emphasized that once the physical verification confirms the goods match the documentation and a MOV-04 is issued, the authorities cannot revisit the same transaction to find faults. This decision provides significant relief to transporters and businesses, ensuring finality in verification processes and preventing arbitrary re-examinations of consignments.