https://www.taxtmi.com/caselaws?id=390167 Under the GST detention and release framework for goods in transit, tax or penalty cannot be determined or enforced as a condition for release without prior notice and an opportunity of hearing. The court noted that the statutory scheme allows interception, detention, seizure and conditional release, but requires notice specifying the liability and a hearing before any tax, interest or penalty is fixed. A pre-release demand of tax and maximum penalty passed without hearing the dealer breached this mandatory procedure and could not be sustained. The demand order was quashed, and a fresh hearing was required before any final determination of liability. en-us Tue, 17 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390167 Under the GST detention and release framework for goods in transit, tax or penalty cannot be determined or enforced as a condition for release without prior notice and an opportunity of hearing. The court noted that the statutory scheme allows interception, detention, seizure and conditional release, but requires notice specifying the liability and a hearing before any tax, interest or penalty is fixed. A pre-release demand of tax and maximum penalty passed without hearing the dealer breached this mandatory procedure and could not be sustained. The demand order was quashed, and a fresh hearing was required before any final determination of liability. Case-Laws GST Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390167