https://www.taxtmi.com/caselaws?id=443335 HC ruled that goods and vehicle should be released when proper transportation documents (E-Way bill and invoice) are present. The carrier cannot be held liable for penalty under Section 129(1)(b) of CGST Act, 2017 when required documents accompany the goods. Authorities must comply with the circular's guidance and release seized goods upon meeting statutory conditions under Section 129(1)(a). en-us Fri, 15 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443335 HC ruled that goods and vehicle should be released when proper transportation documents (E-Way bill and invoice) are present. The carrier cannot be held liable for penalty under Section 129(1)(b) of CGST Act, 2017 when required documents accompany the goods. Authorities must comply with the circular's guidance and release seized goods upon meeting statutory conditions under Section 129(1)(a). Case-Laws GST Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443335