https://www.taxtmi.com/article/detailed?id=16495 Transit-State GST officers are stated to lack jurisdiction to intercept, detain or confiscate goods moving in inter-State trade under the IGST framework where the movement neither originates nor terminates in that State and no tax is apportioned to it. The discussion emphasises that powers under Sections 129 and 130 must arise from a valid statutory assignment, and that cross-empowerment does not automatically extend State officers to all IGST transactions. The commentary further notes that discrepancies in documents or valuation do not by themselves justify detention unless intent to evade tax is shown. en-us Tue, 26 May 2026 08:28:14 +0530 Tue, 26 May 2026 08:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16495 Transit-State GST officers are stated to lack jurisdiction to intercept, detain or confiscate goods moving in inter-State trade under the IGST framework where the movement neither originates nor terminates in that State and no tax is apportioned to it. The discussion emphasises that powers under Sections 129 and 130 must arise from a valid statutory assignment, and that cross-empowerment does not automatically extend State officers to all IGST transactions. The commentary further notes that discrepancies in documents or valuation do not by themselves justify detention unless intent to evade tax is shown. Articles Goods and Services Tax - GST Tue, 26 May 2026 08:28:14 +0530 https://www.taxtmi.com/article/detailed?id=16495