https://www.taxtmi.com/caselaws?id=772549 HC ruled that detention of a vehicle under Section 129 of CGST Act requires actual transportation of goods in contravention of law. Mere possession of a mismatched e-way bill without goods movement does not justify vehicle impoundment. The Court invalidated the penalty and ordered vehicle release, emphasizing strict interpretation of penal provisions and procedural safeguards in tax legislation. en-us Fri, 16 May 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772549 HC ruled that detention of a vehicle under Section 129 of CGST Act requires actual transportation of goods in contravention of law. Mere possession of a mismatched e-way bill without goods movement does not justify vehicle impoundment. The Court invalidated the penalty and ordered vehicle release, emphasizing strict interpretation of penal provisions and procedural safeguards in tax legislation. Case-Laws GST Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772549