https://www.taxtmi.com/caselaws?id=446830 Detention and release of goods under the CGST Act turns on documentary compliance: where the owner produced the tax invoice and valid e way bill, the court held the consignment must be treated as belonging to the owner and released under the custodial release provision rather than treated as an offence attracting enhanced penalty. The authorities' penalty assessment under the higher provision was quashed and the goods were ordered released within three weeks. Other reliefs sought by the petitioner were left open for pursuit in appropriate fora. en-us Mon, 11 Dec 2023 00:00:00 +0530 Thu, 12 Feb 2026 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446830 Detention and release of goods under the CGST Act turns on documentary compliance: where the owner produced the tax invoice and valid e way bill, the court held the consignment must be treated as belonging to the owner and released under the custodial release provision rather than treated as an offence attracting enhanced penalty. The authorities' penalty assessment under the higher provision was quashed and the goods were ordered released within three weeks. Other reliefs sought by the petitioner were left open for pursuit in appropriate fora. Case-Laws GST Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446830