https://www.taxtmi.com/caselaws?id=435144 Goods found stored in a godown after expiry of an e-way bill cannot be penalised under the transit detention provision, because that provision applies only to goods in actual transit. The legal scheme distinguishes between inspection or search of premises and detention or seizure of goods and conveyances in transit, so the authority must invoke the provision matching the actual place and manner of seizure. A shifting basis between premises-search and transit-detention provisions, without a consistent statutory foundation, indicates non-application of mind. The note also records that there was no material showing intent to evade tax or any mismatch in the identity of the goods, making the transit penalty unsustainable. 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 found stored in a godown after expiry of an e-way bill cannot be penalised under the transit detention provision, because that provision applies only to goods in actual transit. The legal scheme distinguishes between inspection or search of premises and detention or seizure of goods and conveyances in transit, so the authority must invoke the provision matching the actual place and manner of seizure. A shifting basis between premises-search and transit-detention provisions, without a consistent statutory foundation, indicates non-application of mind. The note also records that there was no material showing intent to evade tax or any mismatch in the identity of the goods, making the transit penalty unsustainable. Case-Laws GST Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435144