Case Name – Nancy Trading Company V/s State of UP ( HIGH COURT OF ALLAHABAD)

Case Name : Nancy Trading Company V/s State of UP ( HIGH COURT OF ALLAHABAD) :ORDER DATE : 15-07-2024Background: Nancy Trading Company had its goods detained during transit because they failed to generate an E-tax invoice as required by Rule 48 of the CGST Rules. Despite having other essential documents like tax invoices, GRs (Goods Receipts), and E-way bills, the authorities seized the goods and imposed penalties.Key Points:Documents in Transit: The goods had all necessary documents (tax invoice, GRs, E-way...

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