https://www.taxtmi.com/caselaws?id=801268 Detention penalties require an established transport contravention and reasoned consideration of the taxpayer's explanation. Service of FORM GST MOV-07 may be sustained where contemporaneous records and the recipient's response show that the notice was acted upon; however, unresolved notice records, inadequate hearing, or unreasoned findings prevent affirmation of liability. A confined fresh adjudication by the original authority may be necessary where primary evidence concerning vehicle movement and e-way bill compliance remains unresolved. Independent intent to evade need not be proved, but penalty is not automatic. Payment for release does not waive the statutory challenge and must be adjusted or refunded following fresh determination. en-us Tue, 13 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801268 Detention penalties require an established transport contravention and reasoned consideration of the taxpayer's explanation. Service of FORM GST MOV-07 may be sustained where contemporaneous records and the recipient's response show that the notice was acted upon; however, unresolved notice records, inadequate hearing, or unreasoned findings prevent affirmation of liability. A confined fresh adjudication by the original authority may be necessary where primary evidence concerning vehicle movement and e-way bill compliance remains unresolved. Independent intent to evade need not be proved, but penalty is not automatic. Payment for release does not waive the statutory challenge and must be adjusted or refunded following fresh determination. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801268