https://www.taxtmi.com/highlights?id=104569 Section 129 transit penalties may operate on a strict-liability basis, but still require proof of a statutory breach attracting the penalty. Where invoices, e-way bills and bilty documents matched the goods, the buyer was identifiable, and historical records supported use of its former address, a repeated consignee-address entry was treated as a bona fide documentary error. In the absence of evidence of a fictitious purchaser, diversion, clandestine unloading, value suppression, or tax evasion, the discrepancy did not establish a substantive transit violation. The transit penalty and consequential recovery were annulled, while tax lawfully payable on the supply remained unaffected. en-us Tue, 06 Oct 2026 08:13:52 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104569 Section 129 transit penalties may operate on a strict-liability basis, but still require proof of a statutory breach attracting the penalty. Where invoices, e-way bills and bilty documents matched the goods, the buyer was identifiable, and historical records supported use of its former address, a repeated consignee-address entry was treated as a bona fide documentary error. In the absence of evidence of a fictitious purchaser, diversion, clandestine unloading, value suppression, or tax evasion, the discrepancy did not establish a substantive transit violation. The transit penalty and consequential recovery were annulled, while tax lawfully payable on the supply remained unaffected. Highlights GST Tue, 06 Oct 2026 08:13:52 +0530 https://www.taxtmi.com/highlights?id=104569