https://www.taxtmi.com/caselaws?id=442654 Detention and penalty under Section 129 of the Uttar Pradesh GST Act were found unsustainable where the tax invoice, e-way bill and GR accompanied the goods and the contemporaneous interception and physical verification records showed no discrepancy in quantity, quality or identity. Later reliance on unverified additional material could not cure the defect in the original detention record. The owner of the goods had also come forward, so the proceedings could not be sustained under the wrong statutory footing. On that basis, the detention and penalty were vitiated and the writ petition succeeded. en-us Mon, 04 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442654 Detention and penalty under Section 129 of the Uttar Pradesh GST Act were found unsustainable where the tax invoice, e-way bill and GR accompanied the goods and the contemporaneous interception and physical verification records showed no discrepancy in quantity, quality or identity. Later reliance on unverified additional material could not cure the defect in the original detention record. The owner of the goods had also come forward, so the proceedings could not be sustained under the wrong statutory footing. On that basis, the detention and penalty were vitiated and the writ petition succeeded. Case-Laws GST Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442654