https://www.taxtmi.com/caselaws?id=385390 Detention for expiry of an earlier e-way bill was unsustainable because a fresh e-way bill had been generated before the detention order, so the consignment was not requisite document at the relevant time. The demand also failed because the authority invoked the provision applicable to non-tax-paid goods, while the materials showed the goods were tax paid. The wrong statutory footing rendered the proceedings legally unsustainable, and the detention and demand were quashed with release maintained. en-us Tue, 06 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385390 Detention for expiry of an earlier e-way bill was unsustainable because a fresh e-way bill had been generated before the detention order, so the consignment was not requisite document at the relevant time. The demand also failed because the authority invoked the provision applicable to non-tax-paid goods, while the materials showed the goods were tax paid. The wrong statutory footing rendered the proceedings legally unsustainable, and the detention and demand were quashed with release maintained. Case-Laws GST Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385390