https://www.taxtmi.com/highlights?id=98947 State GST officers in West Bengal were competent to intercept and detain goods in transit under the IGST Act, because section 4 operates as a deeming provision and no contrary notification was shown. The claim that West Bengal was only a transport corridor failed, as interception occurred within the State and the accompanying documents did not conclusively establish lawful transit. The Court also held that declaring a registered dealer as an unregistered person in the e-way bill, together with a delivery challan signed by an unauthorised person and not meeting Rules 55 and 138, amounted to actionable contraventions. Detention and penalty under section 129 were therefore sustained. en-us Sat, 18 Apr 2026 09:12:17 +0530 Sat, 18 Apr 2026 09:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98947 State GST officers in West Bengal were competent to intercept and detain goods in transit under the IGST Act, because section 4 operates as a deeming provision and no contrary notification was shown. The claim that West Bengal was only a transport corridor failed, as interception occurred within the State and the accompanying documents did not conclusively establish lawful transit. The Court also held that declaring a registered dealer as an unregistered person in the e-way bill, together with a delivery challan signed by an unauthorised person and not meeting Rules 55 and 138, amounted to actionable contraventions. Detention and penalty under section 129 were therefore sustained. Highlights GST Sat, 18 Apr 2026 09:12:17 +0530 https://www.taxtmi.com/highlights?id=98947