Inter-State transit goods cannot be detained by GST authorities of a State merely because they pass through its territory.

Inter-State transit goods cannot be detained by GST authorities of a State merely because they pass through its territory. https://www.taxtmi.com/highlights?id=103787 State GST authorities cannot detain or seize goods merely passing through their territory during inter-State transit where the goods are destined for another State. The territorial power to detain and seize does not extend to goods moving from Delhi to West Bengal solely because they transit Uttar Pradesh. On that basis, the appellate order upholding detention was quashed, the goods were directed to be released, and any amount deposited was directed to be refunded. en-us Tue, 15 Sep 2026 08:34:04 +0530 Tue, 15 Sep 2026 08:34:06 +0530 TaxTMI RSS Generator Inter-State transit goods cannot be detained by GST authorities of a State merely because they pass through its territory. https://www.taxtmi.com/highlights?id=103787 State GST authorities cannot detain or seize goods merely passing through their territory during inter-State transit where the goods are destined for another State. The territorial power to detain and seize does not extend to goods moving from Delhi to West Bengal solely because they transit Uttar Pradesh. On that basis, the appellate order upholding detention was quashed, the goods were directed to be released, and any amount deposited was directed to be refunded. Highlights GST Tue, 15 Sep 2026 08:34:04 +0530 https://www.taxtmi.com/highlights?id=103787