https://www.taxtmi.com/caselaws?id=393422 Goods intercepted for a delivery challan showing CGST and SGST instead of IGST were directed to be dealt with under the statutory detention and release framework, rather than through direct condonation in writ jurisdiction. The Court indicated that the taxpayer could place the mistake before the adjudicating authority for consideration in accordance with law. It also required that an opportunity of hearing be given before any penalty is imposed, and that the bank guarantee furnished for release should not be encashed until adjudication is completed. Conditional release of the goods and carriage was therefore permitted on compliance with the prescribed guarantee and charges. en-us Wed, 11 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393422 Goods intercepted for a delivery challan showing CGST and SGST instead of IGST were directed to be dealt with under the statutory detention and release framework, rather than through direct condonation in writ jurisdiction. The Court indicated that the taxpayer could place the mistake before the adjudicating authority for consideration in accordance with law. It also required that an opportunity of hearing be given before any penalty is imposed, and that the bank guarantee furnished for release should not be encashed until adjudication is completed. Conditional release of the goods and carriage was therefore permitted on compliance with the prescribed guarantee and charges. Case-Laws GST Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393422