https://www.taxtmi.com/caselaws?id=400569 An appellate remedy under section 107 was held unavailable where no reasoned adjudicatory order had been passed or shown to have been served after the taxpayer's explanation, so the writ could not be rejected on alternate-remedy grounds. Detention of goods under section 129 was found unjustified because the consignment carried an invoice and e-way bill, and the later delivery documents supported the explanation for the changed destination; a mere mismatch of destination, without evidence of a substantive contravention or intent to evade tax, was treated as insufficient for punitive recovery. The collection of tax and penalty was set aside and refund with interest was granted. en-us Fri, 06 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400569 An appellate remedy under section 107 was held unavailable where no reasoned adjudicatory order had been passed or shown to have been served after the taxpayer's explanation, so the writ could not be rejected on alternate-remedy grounds. Detention of goods under section 129 was found unjustified because the consignment carried an invoice and e-way bill, and the later delivery documents supported the explanation for the changed destination; a mere mismatch of destination, without evidence of a substantive contravention or intent to evade tax, was treated as insufficient for punitive recovery. The collection of tax and penalty was set aside and refund with interest was granted. Case-Laws GST Fri, 06 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400569