https://www.taxtmi.com/caselaws?id=371160 Goods in transit cannot be detained under section 129 merely because the intercepting officer disputes classification or the applicable tax rate, where the consignor has produced supporting documents and the declared tax treatment matches its invoices and returns. A bona fide dispute on short payment arising from rate or classification issues is one for assessment and adjudication on merits, not detention as a substitute for assessment. On those facts, the detention was found arbitrary and unsustainable, and release of the goods was directed. en-us Tue, 16 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371160 Goods in transit cannot be detained under section 129 merely because the intercepting officer disputes classification or the applicable tax rate, where the consignor has produced supporting documents and the declared tax treatment matches its invoices and returns. A bona fide dispute on short payment arising from rate or classification issues is one for assessment and adjudication on merits, not detention as a substitute for assessment. On those facts, the detention was found arbitrary and unsustainable, and release of the goods was directed. Case-Laws GST Tue, 16 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371160