https://www.taxtmi.com/caselaws?id=444412 Detention and penalty under s.129 CGST Act for non-availability of a delivery challan was held unsustainable where the consignments were accompanied by invoices, e-way bills and bilty, tax had been duly paid, and there was no tax evasion or intent to evade. Interpreting ss.129, 122(xiv) and 130, the HC held that s.129 (pre-amendment) was intended to address situations involving a tax element linked to detention and release, whereas mere transport without specified documents, absent any evasion, attracts penalty under s.122. Since the alleged lapse was only non-compliance with s.55(5)(b) and the delivery challan would not have added material information, the impugned orders under s.129 were quashed and the writ petition was allowed. en-us Tue, 26 Sep 2023 00:00:00 +0530 Fri, 26 Dec 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444412 Detention and penalty under s.129 CGST Act for non-availability of a delivery challan was held unsustainable where the consignments were accompanied by invoices, e-way bills and bilty, tax had been duly paid, and there was no tax evasion or intent to evade. Interpreting ss.129, 122(xiv) and 130, the HC held that s.129 (pre-amendment) was intended to address situations involving a tax element linked to detention and release, whereas mere transport without specified documents, absent any evasion, attracts penalty under s.122. Since the alleged lapse was only non-compliance with s.55(5)(b) and the delivery challan would not have added material information, the impugned orders under s.129 were quashed and the writ petition was allowed. Case-Laws GST Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444412