https://www.taxtmi.com/caselaws?id=766455 Where goods carried in a vehicle tallied with the invoices in quantity and weight, the broad description and HSN classification were undisputed, and no intention to evade tax was shown, detention under Section 129 of the CGST Act was not justified. The inspecting authority could not rely on size or specification details absent from the invoices to infer a discrepancy. On these facts, there was no material basis for penalty, and the detention and penalty orders were unsustainable and liable to be set aside in favour of the assessee. en-us Tue, 11 Feb 2025 00:00:00 +0530 Thu, 16 Oct 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766455 Where goods carried in a vehicle tallied with the invoices in quantity and weight, the broad description and HSN classification were undisputed, and no intention to evade tax was shown, detention under Section 129 of the CGST Act was not justified. The inspecting authority could not rely on size or specification details absent from the invoices to infer a discrepancy. On these facts, there was no material basis for penalty, and the detention and penalty orders were unsustainable and liable to be set aside in favour of the assessee. Case-Laws GST Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766455