https://www.taxtmi.com/caselaws?id=798612 Penalty proceedings under Section 129(3) require consideration of relevant ownership material produced by the person claiming detained goods. Where an e-way bill, tax invoice and bilty were produced but not considered, the penalty order could not be sustained. The authority must also address the matter covered by serial No. 6 of Circular No. 76/50/2018-GST. The penalty order was set aside for fresh consideration of the ownership documents in accordance with law. en-us Thu, 03 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798612 Penalty proceedings under Section 129(3) require consideration of relevant ownership material produced by the person claiming detained goods. Where an e-way bill, tax invoice and bilty were produced but not considered, the penalty order could not be sustained. The authority must also address the matter covered by serial No. 6 of Circular No. 76/50/2018-GST. The penalty order was set aside for fresh consideration of the ownership documents in accordance with law. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798612