https://www.taxtmi.com/caselaws?id=798133 Detention penalty applies under Section 129(1)(a) where goods are accompanied by a tax invoice establishing the taxpayer as their deemed owner. Suspension of registration during transit does not render the consignor or consignee bogus when cancellation proceedings are subsequently dropped and registration is restored. Section 129(1)(b), applicable where the owner does not come forward, is therefore inapplicable in these circumstances. The penalty must be determined under Section 129(1)(a), resulting in treatment favourable to the assessee. en-us Mon, 17 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798133 Detention penalty applies under Section 129(1)(a) where goods are accompanied by a tax invoice establishing the taxpayer as their deemed owner. Suspension of registration during transit does not render the consignor or consignee bogus when cancellation proceedings are subsequently dropped and registration is restored. Section 129(1)(b), applicable where the owner does not come forward, is therefore inapplicable in these circumstances. The penalty must be determined under Section 129(1)(a), resulting in treatment favourable to the assessee. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798133