https://www.taxtmi.com/article/detailed?id=11748 Where detained goods are accompanied by a tax invoice, e way bill and bilty issued in the consignor's name and the consignor offers to deposit the penalty, the Revenue should not invoke the higher penal provision Section 129(1)(b) but treat the proceedings under Section 129(1)(a), reassessing penalty classification in light of ownership evidence and willingness to pay. en-us Sat, 19 Aug 2023 10:16:26 +0530 Sat, 19 Aug 2023 10:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11748 Where detained goods are accompanied by a tax invoice, e way bill and bilty issued in the consignor's name and the consignor offers to deposit the penalty, the Revenue should not invoke the higher penal provision Section 129(1)(b) but treat the proceedings under Section 129(1)(a), reassessing penalty classification in light of ownership evidence and willingness to pay. Articles Goods and Services Tax - GST Sat, 19 Aug 2023 10:16:26 +0530 https://www.taxtmi.com/article/detailed?id=11748