https://www.taxtmi.com/caselaws?id=792308 In an inter-State transit through Uttar Pradesh, GST officers may intercept and verify goods in movement, but they cannot impose penalty where the supply originated and ended outside the State and no tax nexus arose in Uttar Pradesh. The court's reasoning treated inspection and detention powers as regulatory only; they do not create jurisdiction to levy penalty when the transaction is not taxable in the transit State. A missing e-tax invoice was treated as an irregularity, not a sufficient basis for detention or penalty where a valid e-way bill and physical tax invoice existed. The goods and vehicles were therefore directed to be released. en-us Thu, 14 May 2026 00:00:00 +0530 Tue, 26 May 2026 15:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792308 In an inter-State transit through Uttar Pradesh, GST officers may intercept and verify goods in movement, but they cannot impose penalty where the supply originated and ended outside the State and no tax nexus arose in Uttar Pradesh. The court's reasoning treated inspection and detention powers as regulatory only; they do not create jurisdiction to levy penalty when the transaction is not taxable in the transit State. A missing e-tax invoice was treated as an irregularity, not a sufficient basis for detention or penalty where a valid e-way bill and physical tax invoice existed. The goods and vehicles were therefore directed to be released. Case-Laws GST Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792308