https://www.taxtmi.com/caselaws?id=800267 Section 129 applies only while goods are in transit and cannot support detention, tax demand, or penalty after the vehicle has reached the consignee's registered premises. Where tax invoices and e-way bill Part A accompanied the goods, prompt correction of an un-updated Part B constituted a curable technical lapse without revenue loss or mens rea. Section 126, the applicable circular, proportionality, and audi alteram partem required moderation; a hearing held after the adjudication order's stated date rendered the proceedings defective. Amounts recovered under protest were refundable with statutory interest. en-us Wed, 30 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800267 Section 129 applies only while goods are in transit and cannot support detention, tax demand, or penalty after the vehicle has reached the consignee's registered premises. Where tax invoices and e-way bill Part A accompanied the goods, prompt correction of an un-updated Part B constituted a curable technical lapse without revenue loss or mens rea. Section 126, the applicable circular, proportionality, and audi alteram partem required moderation; a hearing held after the adjudication order's stated date rendered the proceedings defective. Amounts recovered under protest were refundable with statutory interest. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800267