CASE LAW

Authority One liner
2025(09)LCX0127

Allahabad High Court

Nippon Tubes Limited

Without Rule 45/55 challan and a valid e-way bill for job-work movement, Section 129 action is sustainable.
 

2025(03)LCX0015

Allahabad High Court

Famus India

Non issuance of challan for the goods sent to Job work in terms of Rule 55, leads to penalty u/s 129(3) of GST Act.