https://www.taxtmi.com/caselaws?id=799387 Section 129 permits detention, seizure, and consequential tax and penalty only where goods in transit are transported or stored in contravention of the GST Act or Rules. Proceedings cannot rest on a vague allegation that omits the specific contravention or defective transport documents, because this prevents an effective response. Reliance on undisclosed inculpatory statements without cross-examination, issuing an adjudication order before the scheduled personal hearing, and failing to address material procedural objections breach natural justice. Tax and penalty orders initiated on that basis were unsustainable and set aside with consequential relief. en-us Thu, 17 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799387 Section 129 permits detention, seizure, and consequential tax and penalty only where goods in transit are transported or stored in contravention of the GST Act or Rules. Proceedings cannot rest on a vague allegation that omits the specific contravention or defective transport documents, because this prevents an effective response. Reliance on undisclosed inculpatory statements without cross-examination, issuing an adjudication order before the scheduled personal hearing, and failing to address material procedural objections breach natural justice. Tax and penalty orders initiated on that basis were unsustainable and set aside with consequential relief. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799387