https://www.taxtmi.com/caselaws?id=801425 Penalty for alleged diversion of goods under Section 129(3) requires an established contravention in the actual movement of goods. The department must displace the tax invoice and e-way bill with reliable evidence of diversion, unloading, or receipt by an undeclared recipient. Route deviation, a vehicle's presence near another factory, and an uncorroborated driver statement do not by themselves prove deliberate contravention. Reliance on undisclosed GPS-camera material also denies an effective opportunity to contest adverse evidence and breaches principles of natural justice. Without reliable proof, the factual basis for detention and penalty fails, making the penalty unsustainable. en-us Thu, 15 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801425 Penalty for alleged diversion of goods under Section 129(3) requires an established contravention in the actual movement of goods. The department must displace the tax invoice and e-way bill with reliable evidence of diversion, unloading, or receipt by an undeclared recipient. Route deviation, a vehicle's presence near another factory, and an uncorroborated driver statement do not by themselves prove deliberate contravention. Reliance on undisclosed GPS-camera material also denies an effective opportunity to contest adverse evidence and breaches principles of natural justice. Without reliable proof, the factual basis for detention and penalty fails, making the penalty unsustainable. Case-Laws GST Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801425