https://www.taxtmi.com/caselaws?id=307256 Penalty for detention of goods in transit was held unsustainable where the goods were supported by invoices and both consignor and consignee appeared before the authority claiming ownership. The court noted that the statutory scheme treats cases where the owner comes forward differently from cases where the owner does not, and the clarification relied on treated the consignor as owner in invoice-backed movement of goods. On that basis, invocation of the provision applicable when the owner does not come forward was not justified, especially because the penalty imposed did not match the measure contemplated for a case where liability is ed by the owner. The impugned order was set aside and the matter remitted for fresh decision. en-us Mon, 16 Jan 2023 00:00:00 +0530 Mon, 04 Aug 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307256 Penalty for detention of goods in transit was held unsustainable where the goods were supported by invoices and both consignor and consignee appeared before the authority claiming ownership. The court noted that the statutory scheme treats cases where the owner comes forward differently from cases where the owner does not, and the clarification relied on treated the consignor as owner in invoice-backed movement of goods. On that basis, invocation of the provision applicable when the owner does not come forward was not justified, especially because the penalty imposed did not match the measure contemplated for a case where liability is ed by the owner. The impugned order was set aside and the matter remitted for fresh decision. Case-Laws GST Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307256