https://www.taxtmi.com/caselaws?id=447674 A statutory detention action must be judged on the reasons originally recorded, and those reasons cannot later be replaced by a fresh and inconsistent basis. The detention here was first founded on the alleged absence of valid documents accompanying the goods, but the show-cause notice shifted to a different allegation concerning suppliers reflected in GSTR 2A. Because the Revenue changed the foundation of the action, the detention order and all consequential proceedings were held unsustainable and liable to be quashed, with release of the goods and vehicle directed in favour of the assessee. en-us Sat, 16 Dec 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447674 A statutory detention action must be judged on the reasons originally recorded, and those reasons cannot later be replaced by a fresh and inconsistent basis. The detention here was first founded on the alleged absence of valid documents accompanying the goods, but the show-cause notice shifted to a different allegation concerning suppliers reflected in GSTR 2A. Because the Revenue changed the foundation of the action, the detention order and all consequential proceedings were held unsustainable and liable to be quashed, with release of the goods and vehicle directed in favour of the assessee. Case-Laws GST Sat, 16 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447674