https://www.taxtmi.com/article/detailed?id=13275 Where goods in transit were accompanied by a proper tax invoice and e-way bill issued before suspension of the owner's registration, mere subsequent suspension does not sustain a penalty under Section 129; applying prior decisions and the administrative circular, the person in possession who holds proper documents is to be treated as owner and the goods are to be released rather than confiscated or penalised on the sole basis of registration suspension. en-us Wed, 01 Jan 2025 15:48:21 +0530 Wed, 01 Jan 2025 15:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13275 Where goods in transit were accompanied by a proper tax invoice and e-way bill issued before suspension of the owner's registration, mere subsequent suspension does not sustain a penalty under Section 129; applying prior decisions and the administrative circular, the person in possession who holds proper documents is to be treated as owner and the goods are to be released rather than confiscated or penalised on the sole basis of registration suspension. Articles Goods and Services Tax - GST Wed, 01 Jan 2025 15:48:21 +0530 https://www.taxtmi.com/article/detailed?id=13275