https://www.taxtmi.com/caselaws?id=796531 Where a person seeking release of goods detained in transit establishes ownership, the release mechanism under Section 129(1)(a) of the Central Goods and Services Tax Act, 2017 applies. For that purpose, valuation cannot be enhanced, and penalty must be determined by reference to the invoice and e-way bill. The stated position requires release of the goods in favour of the assessee under Section 129(1)(a). en-us Tue, 28 Jul 2026 00:00:00 +0530 Thu, 06 Aug 2026 10:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796531 Where a person seeking release of goods detained in transit establishes ownership, the release mechanism under Section 129(1)(a) of the Central Goods and Services Tax Act, 2017 applies. For that purpose, valuation cannot be enhanced, and penalty must be determined by reference to the invoice and e-way bill. The stated position requires release of the goods in favour of the assessee under Section 129(1)(a). Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796531