https://www.taxtmi.com/caselaws?id=371001 Goods detained under the GST transit provisions could be released only through the statutory mechanism in Section 129 and the rules, and the Court could not substitute a more lenient interim release arrangement on a reduced amount or bond. The statutory scheme for detention, release and consequences of non-compliance was treated as self-contained, and the Court declined at the interlocutory stage to examine broader factual disputes, including the nature of the vehicle, claimed exemption for used personal and household effects, or the validity of the transaction, leaving those matters to the competent authorities for merits determination. en-us Mon, 10 Sep 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371001 Goods detained under the GST transit provisions could be released only through the statutory mechanism in Section 129 and the rules, and the Court could not substitute a more lenient interim release arrangement on a reduced amount or bond. The statutory scheme for detention, release and consequences of non-compliance was treated as self-contained, and the Court declined at the interlocutory stage to examine broader factual disputes, including the nature of the vehicle, claimed exemption for used personal and household effects, or the validity of the transaction, leaving those matters to the competent authorities for merits determination. Case-Laws GST Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371001