M/s PROSTAR M INFO SYSTEMS LIMITED
Vs.
STATE OF U.P & ORS
WRIT TAX No. 1469 of 2024
HIGH COURT – Allahabad
DATED: 17.11.2025
Valid e-way bill and documents suffice for movement of goods; mere non-disclosure of consignee’s address as additional place of business is not ground for seizure and penalty under Section 129.
Detention of goods – E-way bill, delivery challan accompanying goods – Goods moved from one unit to another, invoiced by head office, delivery challan and e-way bill issued – Goods detained due to unsigned manual delivery challan and alleged non-disclosure of destination as additional place of business – Goods released post payment – Penalty order passed – Appeal dismissed – Petitioner contended non-disclosure of delivery address as additional place of business cannot justify seizure, relying on Sleevco Traders (2022 Taxo.online 537)
Held: Writ petition allowed – Order quashed.
To read more about this Judgement, subscribe today: https://taxo.online/product/taxo-pro/
Already a subscriber, Click to LOGIN & refer to the TAXO GST CASE LAWS
Or
Call us:- +91 99101 67919, 99996 93426
