https://www.taxtmi.com/caselaws?id=435144 Goods seized from a godown after expiry of an e-way bill fall within the statutory framework for inspection, search and seizure of stored goods, not detention and penalty applicable to goods in transit. A consignment cannot simultaneously be treated as stored in a godown and in transit. Applying the transit penalty without consistently identifying the correct statutory basis, particularly where the goods' identity was established and no intent to evade tax was shown, constitutes erroneous application of the provisions and non-application of mind. The transit penalty and related orders were unsustainable and liable to be set aside. en-us Fri, 10 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435144 Goods seized from a godown after expiry of an e-way bill fall within the statutory framework for inspection, search and seizure of stored goods, not detention and penalty applicable to goods in transit. A consignment cannot simultaneously be treated as stored in a godown and in transit. Applying the transit penalty without consistently identifying the correct statutory basis, particularly where the goods' identity was established and no intent to evade tax was shown, constitutes erroneous application of the provisions and non-application of mind. The transit penalty and related orders were unsustainable and liable to be set aside. Case-Laws GST Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435144