https://www.taxtmi.com/caselaws?id=777619 Penalty and detention under the Uttar Pradesh GST regime were unsustainable where the consignment was accompanied by the tax invoice, e-way bill and builty, and no discrepancy in quality or quantity was found. The action rested only on alleged misclassification of goods, and the court treated such speculative misclassification or undervaluation as insufficient to attract penalty under section 129. The detention and penalty orders were therefore quashed, and refund of any amount deposited was directed in accordance with law. en-us Wed, 13 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777619 Penalty and detention under the Uttar Pradesh GST regime were unsustainable where the consignment was accompanied by the tax invoice, e-way bill and builty, and no discrepancy in quality or quantity was found. The action rested only on alleged misclassification of goods, and the court treated such speculative misclassification or undervaluation as insufficient to attract penalty under section 129. The detention and penalty orders were therefore quashed, and refund of any amount deposited was directed in accordance with law. Case-Laws GST Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777619