Section 129 liability for detained goods must be determined from...

Section 129 liability for detained goods must be determined from the actual transport movement, including the route, destination and timing; a later e-way bill cannot retrospectively cure a contravention, and later invoices alone cannot establish onward movement. Conflicting interception accounts, incomplete carrier records and unavailable primary material require fresh, reasoned adjudication of the diversion defence. Acknowledged receipt of and response to FORM GST MOV-07 bars a later service objection, but does not remove the duty to consider the defence and grant statutory hearing. Payment to secure release does not conclude liability and must be adjusted or refunded following the fresh determination.