https://www.taxtmi.com/caselaws?id=774479 State tax officers may intercept and detain goods in transit within West Bengal where valid departmental empowerment covers movement into, within, out of, or through the State, and interception occurs within territorial jurisdiction. Where transport documents describe a registered supplier as an unregistered person, and the delivery challan is not validly executed under Rule 55 because it is signed by the driver rather than the consignor or authorised representative, the authorities may treat the discrepancy as deliberate suppression rather than a bona fide error. On those facts, detention and penalty under the West Bengal GST Act were sustained, and the writ challenge failed. en-us Fri, 04 Jul 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774479 State tax officers may intercept and detain goods in transit within West Bengal where valid departmental empowerment covers movement into, within, out of, or through the State, and interception occurs within territorial jurisdiction. Where transport documents describe a registered supplier as an unregistered person, and the delivery challan is not validly executed under Rule 55 because it is signed by the driver rather than the consignor or authorised representative, the authorities may treat the discrepancy as deliberate suppression rather than a bona fide error. On those facts, detention and penalty under the West Bengal GST Act were sustained, and the writ challenge failed. Case-Laws GST Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774479