Shri Baba Traders Vs State of U.P (Allahabad High Court)
Date: February 10, 2026
Subject Matter
Goods Detained for Invalid Tax Invoice and No E-way Bill Not Released Under Section 129(1)(a)
Summary
The High Court dismissed the writ petitions, upholding the penalty imposed for the detention of goods. The Court found that the tax invoice was invalid as the supplier's GST registration was suspended, and no e-way bill was generated, thus precluding…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Heard Mr. S.C. Gupta, learned Senior counsel assisted by Mr. Arjit Gupta for the petitioner and Mr. R.S. Pandey, learned ACSC for the respondents. 2. Similar controversy involved in all the aforesaid writ petitions, therefore, with the consent of the parties, both the writ petitions are being decided by a common judgment treated Writ Tax No.…