https://www.taxtmi.com/article/detailed?id=16501 GST transit-State enforcement is limited to inspection and verification of goods in transit and does not extend to unlimited penal jurisdiction over inter-State transactions merely because goods pass through a State. Cross-empowerment under GST operates within the Central-State framework of the same State and cannot be used by one State to penalise transactions substantially connected with another State. The article also emphasises the constitutional protection of free inter-State trade and the practical position that a purchasing dealer should not be penalised solely for a supplier's failure to issue an e-Invoice. en-us Wed, 27 May 2026 07:29:38 +0530 Wed, 27 May 2026 07:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16501 GST transit-State enforcement is limited to inspection and verification of goods in transit and does not extend to unlimited penal jurisdiction over inter-State transactions merely because goods pass through a State. Cross-empowerment under GST operates within the Central-State framework of the same State and cannot be used by one State to penalise transactions substantially connected with another State. The article also emphasises the constitutional protection of free inter-State trade and the practical position that a purchasing dealer should not be penalised solely for a supplier's failure to issue an e-Invoice. Articles Goods and Services Tax - GST Wed, 27 May 2026 07:29:38 +0530 https://www.taxtmi.com/article/detailed?id=16501