https://www.taxtmi.com/caselaws?id=354380 Detention under section 129 could not be sustained where goods were moved on a genuine delivery challan, because that mode of movement did not by itself make the consignment a taxable supply or justify detention for alleged non-compliance with rule 138(2). The authorities also could not defend the detention on a defect in the delivery challan that was not stated in the detention notice, since a new ground cannot be added later. The alleged intended supply to an unregistered firm was irrelevant where the movement was on a job work basis, which is not prohibited. The detention was held illegal and the consignment was ordered to be released forthwith. en-us Thu, 18 Jan 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354380 Detention under section 129 could not be sustained where goods were moved on a genuine delivery challan, because that mode of movement did not by itself make the consignment a taxable supply or justify detention for alleged non-compliance with rule 138(2). The authorities also could not defend the detention on a defect in the delivery challan that was not stated in the detention notice, since a new ground cannot be added later. The alleged intended supply to an unregistered firm was irrelevant where the movement was on a job work basis, which is not prohibited. The detention was held illegal and the consignment was ordered to be released forthwith. Case-Laws GST Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354380