GST detention under section 129 cannot rest on a technical e-way bill defect without evidence of tax evasion.

Proceedings under section 129 of the GST Act are not justified where the intercepted goods tally with the e-way bill and no intent to evade tax is recorded. A mere technical lapse, such as incomplete filling of the e-way bill, does not by itself support coercive action when the record shows substantial compliance with statutory requirements and no material mismatch in the goods. The operative point is that detention or penalty proceedings cannot rest on a technical defect alone in the absence of evidence of evasion.

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Issues: Whether proceedings under section 129 of the Goods and Services Tax Act could be sustained where the goods physically found on inspection tallied with the e-way bill and no intent to evade tax was found.

Analysis: The record disclosed no discrepancy between the goods intercepted and the particulars mentioned in the e-way bill available with the driver. The authorities below also did not record any finding of intent to evade tax. The defect complained of was only the non-filling of part of the e-way bill, which amounted to a mere technical breach in the facts of the case. In such circumstances, substantial compliance of the statutory requirements was established and the coercive proceedings could not be justified.

Conclusion: Proceedings under section 129 of the Goods and Services Tax Act were not sustainable on the basis of a mere technical lapse, and the impugned order was liable to be quashed in favour of the assessee.

Final Conclusion: The challenge succeeded and the order under appeal was set aside because the interception did not disclose any tax evasion or material mismatch in goods.

Ratio Decidendi: Where the goods tally with the e-way bill and no intent to evade tax is found, a mere technical defect in e-way bill particulars does not justify proceedings under section 129 of the Goods and Services Tax Act.

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