https://www.taxtmi.com/article/detailed?id=15765 Panchhi Traders holds that after the 01-01-2022 amendments the transit regime is the primary statutory code for goods in movement and that confiscation is an exceptional, property-depriving power available during transit only upon formation of a concrete, evidence-based opinion of intention to evade. Routine or mechanical issuance of confiscation notices is impermissible; MOV forms and circulars operate only when statutory conditions of evasion are satisfied. en-us Tue, 27 Jan 2026 07:40:51 +0530 Tue, 27 Jan 2026 07:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15765 Panchhi Traders holds that after the 01-01-2022 amendments the transit regime is the primary statutory code for goods in movement and that confiscation is an exceptional, property-depriving power available during transit only upon formation of a concrete, evidence-based opinion of intention to evade. Routine or mechanical issuance of confiscation notices is impermissible; MOV forms and circulars operate only when statutory conditions of evasion are satisfied. Articles Goods and Services Tax - GST Tue, 27 Jan 2026 07:40:51 +0530 https://www.taxtmi.com/article/detailed?id=15765