Incomplete Challan for Job Work under GST Rule 45 Violates Rule 55: Allahabad HC Upholds Seizure and Penalty u/s 129

The Allahabad High Court upheld the seizure and penalty under Section 129 of the GST Act, citing an incomplete challan for job work, which violated Rule 45 and Rule 55 of the GST Rules. The court emphasized the mandatory nature of proper documentation for the movement of goods, including job work. The incomplete challan was deemed a significant procedural lapse, justifying the authorities' action of seizure and the imposition of a penalty. This ruling serves as a reminder to businesses about the critical importance of adhering to the prescribed GST rules and maintaining accurate and complete documentation for all transactions, including those related to job work, to avoid adverse consequences such as seizure of goods and penalties.