https://www.taxtmi.com/caselaws?id=363873 Goods moved on a delivery challan must also be supported by the declaration prescribed under Rule 138 before transport begins; absent that prior declaration, Section 129 of the GST enactments can justify detention even where the movement is claimed to be non-taxable. A delivery challan is not a substitute for the required intimation, and the missing declaration raises a presumption of undisclosed movement or possible tax evasion. Subsequent upload after detention does not cure the breach or defeat detention, penalty, or adjudication under Section 129(3). Prior compliance, if proved, may rebut the presumption, but without it the statutory consequences follow. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 26 Feb 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363873 Goods moved on a delivery challan must also be supported by the declaration prescribed under Rule 138 before transport begins; absent that prior declaration, Section 129 of the GST enactments can justify detention even where the movement is claimed to be non-taxable. A delivery challan is not a substitute for the required intimation, and the missing declaration raises a presumption of undisclosed movement or possible tax evasion. Subsequent upload after detention does not cure the breach or defeat detention, penalty, or adjudication under Section 129(3). Prior compliance, if proved, may rebut the presumption, but without it the statutory consequences follow. Case-Laws GST Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363873