https://www.taxtmi.com/caselaws?id=787641 Valuation of goods in transit cannot be conclusively determined at roadside check posts under proceedings under the Central Goods and Services Tax regime; valuation is for the jurisdictional assessing authority and not for check post officers, so reliance on external valuation without consignor participation is impermissible. Where seizures/confiscations showed procedural and substantive defects, interlocutory relief ordering release of goods and vehicles was warranted. Inspection and online reporting obligations under the inspection-reporting framework were not satisfied when a prior inspection was unlogged and an E Way Bill was generated after inspection, invalidating detention on that basis. Tripartite sealed sampling must be conducted for adjudication. en-us Mon, 16 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787641 Valuation of goods in transit cannot be conclusively determined at roadside check posts under proceedings under the Central Goods and Services Tax regime; valuation is for the jurisdictional assessing authority and not for check post officers, so reliance on external valuation without consignor participation is impermissible. Where seizures/confiscations showed procedural and substantive defects, interlocutory relief ordering release of goods and vehicles was warranted. Inspection and online reporting obligations under the inspection-reporting framework were not satisfied when a prior inspection was unlogged and an E Way Bill was generated after inspection, invalidating detention on that basis. Tripartite sealed sampling must be conducted for adjudication. Case-Laws GST Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787641