https://www.taxtmi.com/caselaws?id=443878 Detention of goods in transit was challenged where the purchaser's GST registration had been cancelled, though the purchaser was under the composition scheme. The HC held that since composition dealers cannot avail input tax credit and the composition status was undisputed, no intention to evade tax or wrong ITC availment could be inferred; with a genuine e-way bill, seizure solely on the basis of prior cancellation was unlawful, so the detention order was quashed. The HC further held that an argument alleging lack of intimation or due process in cancellation could not be raised for the first time in writ jurisdiction without pleadings, and rejected it. Petition allowed. en-us Tue, 03 Oct 2023 00:00:00 +0530 Mon, 12 Jan 2026 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443878 Detention of goods in transit was challenged where the purchaser's GST registration had been cancelled, though the purchaser was under the composition scheme. The HC held that since composition dealers cannot avail input tax credit and the composition status was undisputed, no intention to evade tax or wrong ITC availment could be inferred; with a genuine e-way bill, seizure solely on the basis of prior cancellation was unlawful, so the detention order was quashed. The HC further held that an argument alleging lack of intimation or due process in cancellation could not be raised for the first time in writ jurisdiction without pleadings, and rejected it. Petition allowed. Case-Laws GST Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443878