https://www.taxtmi.com/caselaws?id=443503 Goods intercepted in transit without the mandatory transport documents under the Kerala Goods and Services Tax Act, 2017 were lawfully subjected to detention, tax and penalty under section 129 read with rule 138. The absence of valid documents at the time of interception was determinative, and the later production of e-way bills did not cure the defect because the vehicle particulars in those documents did not match the vehicle actually used. The subsequent explanation therefore failed to displace the statutory basis for the action, and the challenge to the tax and penalty order was rejected. en-us Wed, 23 Aug 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443503 Goods intercepted in transit without the mandatory transport documents under the Kerala Goods and Services Tax Act, 2017 were lawfully subjected to detention, tax and penalty under section 129 read with rule 138. The absence of valid documents at the time of interception was determinative, and the later production of e-way bills did not cure the defect because the vehicle particulars in those documents did not match the vehicle actually used. The subsequent explanation therefore failed to displace the statutory basis for the action, and the challenge to the tax and penalty order was rejected. Case-Laws GST Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443503