https://www.taxtmi.com/article/detailed?id=14806 The detention penalty provision requires a recorded finding of intent to evade tax; where an e way bill was generated before detention and the goods constituted a stock transfer for installation (not sale), and inspection revealed no discrepancy, imposition of tax and penalty is unsupported. Prior decisions on similar stock transfers were applied to affirm the necessity of proving evasion before levying detention penalties. en-us Tue, 15 Jul 2025 08:39:45 +0530 Tue, 15 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14806 The detention penalty provision requires a recorded finding of intent to evade tax; where an e way bill was generated before detention and the goods constituted a stock transfer for installation (not sale), and inspection revealed no discrepancy, imposition of tax and penalty is unsupported. Prior decisions on similar stock transfers were applied to affirm the necessity of proving evasion before levying detention penalties. Articles Goods and Services Tax - GST Tue, 15 Jul 2025 08:39:45 +0530 https://www.taxtmi.com/article/detailed?id=14806