https://www.taxtmi.com/article/detailed?id=13654 Misapplication of Section 129 has led to detention and seizure for minor procedural defects absent established contravention or intent to evade tax. CBIC circulars instruct officers to avoid detaining whole consignments for limited errors, permit correction of immaterial mistakes (spelling, pin codes, limited digit errors, HSN or vehicle number variances) and treat examples as non exhaustive guidelines. High Court authorities have held that detention is vitiated where substantial compliance and no intent to evade are shown; practitioners should carry the circulars and senior officers should restrain field formations from mechanical seizure. en-us Wed, 26 Feb 2025 08:18:07 +0530 Wed, 26 Feb 2025 08:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13654 Misapplication of Section 129 has led to detention and seizure for minor procedural defects absent established contravention or intent to evade tax. CBIC circulars instruct officers to avoid detaining whole consignments for limited errors, permit correction of immaterial mistakes (spelling, pin codes, limited digit errors, HSN or vehicle number variances) and treat examples as non exhaustive guidelines. High Court authorities have held that detention is vitiated where substantial compliance and no intent to evade are shown; practitioners should carry the circulars and senior officers should restrain field formations from mechanical seizure. Articles Goods and Services Tax - GST Wed, 26 Feb 2025 08:18:07 +0530 https://www.taxtmi.com/article/detailed?id=13654