https://www.taxtmi.com/caselaws?id=799003 State GST authorities lack territorial jurisdiction to detain or seize goods merely transiting through their State when the goods are undisputedly destined for delivery in another State. Goods moving from Delhi to West Bengal only passed through Uttar Pradesh and were not intended for delivery there. Accordingly, the detention, consequential penalty and appellate order lacked jurisdiction and the issue was resolved in favour of the assessee. en-us Thu, 03 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799003 State GST authorities lack territorial jurisdiction to detain or seize goods merely transiting through their State when the goods are undisputedly destined for delivery in another State. Goods moving from Delhi to West Bengal only passed through Uttar Pradesh and were not intended for delivery there. Accordingly, the detention, consequential penalty and appellate order lacked jurisdiction and the issue was resolved in favour of the assessee. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799003