https://www.taxtmi.com/caselaws?id=753262 In a transit interception under the GST regime, the Court noted that the prescribed documents must accompany the goods during movement, and later production of papers did not cure the initial failure to produce them at interception. It found that section 129 of the West Bengal GST Act, 2017 permits detention and computation of tax and penalty where the authorities retain bona fide doubt about the transaction, ownership, or claimed job-work arrangement, and the petitioner did not displace that doubt with sufficient material. The writ challenge on alternative remedy was not treated as an absolute bar because it was framed as a jurisdictional issue, but the demand was upheld on merits. en-us Fri, 24 May 2024 00:00:00 +0530 Wed, 30 Apr 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753262 In a transit interception under the GST regime, the Court noted that the prescribed documents must accompany the goods during movement, and later production of papers did not cure the initial failure to produce them at interception. It found that section 129 of the West Bengal GST Act, 2017 permits detention and computation of tax and penalty where the authorities retain bona fide doubt about the transaction, ownership, or claimed job-work arrangement, and the petitioner did not displace that doubt with sufficient material. The writ challenge on alternative remedy was not treated as an absolute bar because it was framed as a jurisdictional issue, but the demand was upheld on merits. Case-Laws GST Fri, 24 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753262