https://www.taxtmi.com/caselaws?id=801266 Section 129(1) applies to goods transported or stored in contravention of GST requirements without requiring independent proof of intention to evade tax, although explanations for discrepancies remain relevant. An onward supply during transit is permissible under the IGST place-of-supply rule, but does not remove the obligation to maintain e-way bills and other movement records accurately reflecting the physical journey. A live e-way bill for the original destination does not cover a diverted route, while an expired e-way bill showing a dispatch point never reached is materially inaccurate. Combined origin, destination and validity defects constitute substantive contraventions. Payment through DRC-03 for release does not bar appeal, but may be appropriated against the applicable penalty. 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=801266 Section 129(1) applies to goods transported or stored in contravention of GST requirements without requiring independent proof of intention to evade tax, although explanations for discrepancies remain relevant. An onward supply during transit is permissible under the IGST place-of-supply rule, but does not remove the obligation to maintain e-way bills and other movement records accurately reflecting the physical journey. A live e-way bill for the original destination does not cover a diverted route, while an expired e-way bill showing a dispatch point never reached is materially inaccurate. Combined origin, destination and validity defects constitute substantive contraventions. Payment through DRC-03 for release does not bar appeal, but may be appropriated against the applicable penalty. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801266