https://www.taxtmi.com/caselaws?id=770288 Goods detained in transit for absence of an e-way bill were ordered to be released on compliance with Section 129(1)(a) of the CGST Act, 2017. The Court noted the argument that where the invoice accompanies the consignment, the consignor or consignee may be treated as the owner of the goods, and that non-availability of an e-way bill by itself does not automatically establish intent to evade tax. Interim protection was granted, and the balance amount could be secured by security other than cash or bank guarantee, subject to the satisfaction of the authority concerned. en-us Tue, 06 May 2025 00:00:00 +0530 Fri, 09 May 2025 09:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770288 Goods detained in transit for absence of an e-way bill were ordered to be released on compliance with Section 129(1)(a) of the CGST Act, 2017. The Court noted the argument that where the invoice accompanies the consignment, the consignor or consignee may be treated as the owner of the goods, and that non-availability of an e-way bill by itself does not automatically establish intent to evade tax. Interim protection was granted, and the balance amount could be secured by security other than cash or bank guarantee, subject to the satisfaction of the authority concerned. Case-Laws GST Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770288