https://www.taxtmi.com/caselaws?id=767919 Detention of goods under the GST regime requires a tax-evasion element when penalty is imposed under Section 129(3) of the Central Goods and Services Tax Act, 2017. Where the invoice and e-way bill accompany the goods, no discrepancy is established, and only a minor weight difference is shown and accepted, the absence of specific material indicating an intention to evade tax defeats the detention and penalty proceedings. On these facts, the detention and penalty orders were treated as arbitrary and invalid in law, and the impugned orders were quashed. en-us Wed, 19 Mar 2025 00:00:00 +0530 Tue, 11 Nov 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767919 Detention of goods under the GST regime requires a tax-evasion element when penalty is imposed under Section 129(3) of the Central Goods and Services Tax Act, 2017. Where the invoice and e-way bill accompany the goods, no discrepancy is established, and only a minor weight difference is shown and accepted, the absence of specific material indicating an intention to evade tax defeats the detention and penalty proceedings. On these facts, the detention and penalty orders were treated as arbitrary and invalid in law, and the impugned orders were quashed. Case-Laws GST Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767919