https://www.taxtmi.com/caselaws?id=438786 Goods detained in transit were accompanied by a tax invoice and e-way bill, and those documents were found on the vehicle at first interception. As the revenue did not dispute the genuineness of those documents and the owner came forward claiming the goods, the matter fell within the provision applicable where the owner is identified. The stricter penalty under Section 129(1)(b) of the UPGST Act, 2012 was therefore not justified, and treatment under Section 129(1)(a) was held to be the correct course. en-us Thu, 25 May 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438786 Goods detained in transit were accompanied by a tax invoice and e-way bill, and those documents were found on the vehicle at first interception. As the revenue did not dispute the genuineness of those documents and the owner came forward claiming the goods, the matter fell within the provision applicable where the owner is identified. The stricter penalty under Section 129(1)(b) of the UPGST Act, 2012 was therefore not justified, and treatment under Section 129(1)(a) was held to be the correct course. Case-Laws GST Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438786