https://www.taxtmi.com/caselaws?id=406673 GST detention provisions permit authorities to inspect, seize and detain goods and conveyance in transit for contravention, but they also allow provisional release on execution of bond and furnishing of security, or on payment of applicable tax, interest and penalty. The Court held that assessment proceedings could continue, yet continued detention of the goods and vehicle was not justified pending those proceedings. Considering the alleged defect, the value of the goods and potential tax and penalty exposure, it directed provisional release subject to the stipulated bond and security conditions. en-us Tue, 13 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406673 GST detention provisions permit authorities to inspect, seize and detain goods and conveyance in transit for contravention, but they also allow provisional release on execution of bond and furnishing of security, or on payment of applicable tax, interest and penalty. The Court held that assessment proceedings could continue, yet continued detention of the goods and vehicle was not justified pending those proceedings. Considering the alleged defect, the value of the goods and potential tax and penalty exposure, it directed provisional release subject to the stipulated bond and security conditions. Case-Laws GST Tue, 13 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406673