https://www.taxtmi.com/article/detailed?id=16259 Interstate consignments merely passing through a transit State cannot be detained or confiscated by that State's officers under the GST framework on grounds of alleged undervaluation, mismatch, or similar discrepancies alone. Cross-empowerment under the GST regime is intended to coordinate jurisdiction and prevent parallel proceedings, not to give unrestricted authority over IGST movements outside the State's territorial competence. For transit interceptions, the proper course is to forward discrepancies to the jurisdictional officers of the consignor or consignee, while valuation disputes generally do not justify routine detention under sections 129 and 130. en-us Thu, 23 Apr 2026 08:59:08 +0530 Fri, 24 Apr 2026 12:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16259 Interstate consignments merely passing through a transit State cannot be detained or confiscated by that State's officers under the GST framework on grounds of alleged undervaluation, mismatch, or similar discrepancies alone. Cross-empowerment under the GST regime is intended to coordinate jurisdiction and prevent parallel proceedings, not to give unrestricted authority over IGST movements outside the State's territorial competence. For transit interceptions, the proper course is to forward discrepancies to the jurisdictional officers of the consignor or consignee, while valuation disputes generally do not justify routine detention under sections 129 and 130. Articles Goods and Services Tax - GST Thu, 23 Apr 2026 08:59:08 +0530 https://www.taxtmi.com/article/detailed?id=16259