https://www.taxtmi.com/caselaws?id=791881 Goods detained in transit under GST may be released under section 129 where the claimant comes forward as owner and pays the prescribed penalty, and a dispute over ownership, quantity, or supporting documents does not by itself justify continued detention. The Calcutta HC treated section 129 as the statutory release mechanism and held that, on the materials described, no unimpeachable evidence showed that the petitioner was not the owner. The pending challenge to the documents and tax demand was left to the regular appellate process, while the revenue retained liberty to recover any confirmed demand in accordance with law. en-us Thu, 14 May 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791881 Goods detained in transit under GST may be released under section 129 where the claimant comes forward as owner and pays the prescribed penalty, and a dispute over ownership, quantity, or supporting documents does not by itself justify continued detention. The Calcutta HC treated section 129 as the statutory release mechanism and held that, on the materials described, no unimpeachable evidence showed that the petitioner was not the owner. The pending challenge to the documents and tax demand was left to the regular appellate process, while the revenue retained liberty to recover any confirmed demand in accordance with law. Case-Laws GST Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791881