https://www.taxtmi.com/caselaws?id=447309 Goods in transit without the prescribed delivery challan were held liable to detention under the GST transit scheme, as a delivery note is not a recognised substitute under Rule 55 and Rule 138A. The court also rejected the claim that the goods were sent on approval basis because no supporting challan was produced at interception, and the contemporaneous declaration accepting liability and payment of tax and penalty was inconsistent with a later plea of coercion. On that basis, the tax and penalty order was upheld and the writ challenge failed. en-us Tue, 19 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447309 Goods in transit without the prescribed delivery challan were held liable to detention under the GST transit scheme, as a delivery note is not a recognised substitute under Rule 55 and Rule 138A. The court also rejected the claim that the goods were sent on approval basis because no supporting challan was produced at interception, and the contemporaneous declaration accepting liability and payment of tax and penalty was inconsistent with a later plea of coercion. On that basis, the tax and penalty order was upheld and the writ challenge failed. Case-Laws GST Tue, 19 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447309