https://www.taxtmi.com/caselaws?id=781294 Detention of goods accompanied by an e-way bill and tax invoice showing the registered dealer's particulars was analysed as attracting the penalty framework under Section 129(1)(a) of the Uttar Pradesh GST Act, 2017, rather than the higher measure under Section 129(1)(b). The impugned penalty order was treated as based on an erroneous statutory footing and was set aside. The matter was remitted for fresh determination of penalty under Section 129(1)(a), with release of the goods permitted upon deposit of the penalty so assessed, while statutory remedies on any remaining dispute were left open. en-us Mon, 10 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781294 Detention of goods accompanied by an e-way bill and tax invoice showing the registered dealer's particulars was analysed as attracting the penalty framework under Section 129(1)(a) of the Uttar Pradesh GST Act, 2017, rather than the higher measure under Section 129(1)(b). The impugned penalty order was treated as based on an erroneous statutory footing and was set aside. The matter was remitted for fresh determination of penalty under Section 129(1)(a), with release of the goods permitted upon deposit of the penalty so assessed, while statutory remedies on any remaining dispute were left open. Case-Laws GST Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781294