https://www.taxtmi.com/caselaws?id=800615 Section 129 of the CGST Act does not sustain a confiscatory penalty for return transit of fully duty-paid, accounted imported goods to a customs warehouse after an aborted delivery where no intent to evade tax is established. Although section 68 and rule 138 require movement documentation, absence of a fresh e-way bill, without discrepancies in quantity or description, diversion, unrecorded sale, or revenue loss, is a bona fide procedural lapse. Such a default attracts only the general penalty under section 125. Jurisdictional precedent treating bona fide transit-documentation failures as outside section 129 applies, while authorities involving deliberate commercial non-compliance are distinguishable. Consequential refund and release relief follows. en-us Wed, 30 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800615 Section 129 of the CGST Act does not sustain a confiscatory penalty for return transit of fully duty-paid, accounted imported goods to a customs warehouse after an aborted delivery where no intent to evade tax is established. Although section 68 and rule 138 require movement documentation, absence of a fresh e-way bill, without discrepancies in quantity or description, diversion, unrecorded sale, or revenue loss, is a bona fide procedural lapse. Such a default attracts only the general penalty under section 125. Jurisdictional precedent treating bona fide transit-documentation failures as outside section 129 applies, while authorities involving deliberate commercial non-compliance are distinguishable. Consequential refund and release relief follows. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800615