https://www.taxtmi.com/caselaws?id=777348 Penalty for detention of goods in transit under GST cannot be sustained where the invoice and e-way bill accompany the consignment and the statutory transport documents are otherwise in order. The Court found no proved contravention of the movement requirements, and the allegation that the supplier's registration was fraudulent remained unverified and had not been put to the assessee. In the absence of corroborated material showing intent to evade tax, invocation of Section 129 was unjustified. The order imposing penalty under Section 129(1)(b) was set aside. en-us Thu, 07 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777348 Penalty for detention of goods in transit under GST cannot be sustained where the invoice and e-way bill accompany the consignment and the statutory transport documents are otherwise in order. The Court found no proved contravention of the movement requirements, and the allegation that the supplier's registration was fraudulent remained unverified and had not been put to the assessee. In the absence of corroborated material showing intent to evade tax, invocation of Section 129 was unjustified. The order imposing penalty under Section 129(1)(b) was set aside. Case-Laws GST Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777348