https://www.taxtmi.com/article/detailed?id=16466 Detention and release of goods in transit under Section 129 of the CGST Act is a regulatory mechanism and not a punitive or indefinite embargo. Where the department merely suspects ownership but produces no substantive material to displace the documentary record, continued detention is not justified on conjecture alone. The distinction between Section 129(1)(a) and Section 129(1)(b) depends on whether the owner comes forward for penalty, and the harsher provision cannot rest on unsupported doubt. Detention cannot substitute for final recovery proceedings. en-us Thu, 21 May 2026 08:31:43 +0530 Thu, 21 May 2026 08:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16466 Detention and release of goods in transit under Section 129 of the CGST Act is a regulatory mechanism and not a punitive or indefinite embargo. Where the department merely suspects ownership but produces no substantive material to displace the documentary record, continued detention is not justified on conjecture alone. The distinction between Section 129(1)(a) and Section 129(1)(b) depends on whether the owner comes forward for penalty, and the harsher provision cannot rest on unsupported doubt. Detention cannot substitute for final recovery proceedings. Articles Goods and Services Tax - GST Thu, 21 May 2026 08:31:43 +0530 https://www.taxtmi.com/article/detailed?id=16466