https://www.taxtmi.com/caselaws?id=801981 Section 129(3) transit penalties require evidence of a contravention supporting tax evasion, not merely technical or administrative variations. Where physical verification confirms that goods match valid tax invoices and e-way bills, the declared dispatch premises is registered, and no diversion, unaccounted stock, or unrecorded supply is evidenced, the statutory basis for penalty is not established. An allegation that goods were loaded from an undeclared premises also requires objective corroboration. An uncorroborated driver statement, particularly without cross-examination and contrary to registration and weighbridge evidence, is insufficient to establish the alleged contravention. en-us Sat, 24 Oct 2026 00:00:00 +0530 Thu, 29 Oct 2026 06:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801981 Section 129(3) transit penalties require evidence of a contravention supporting tax evasion, not merely technical or administrative variations. Where physical verification confirms that goods match valid tax invoices and e-way bills, the declared dispatch premises is registered, and no diversion, unaccounted stock, or unrecorded supply is evidenced, the statutory basis for penalty is not established. An allegation that goods were loaded from an undeclared premises also requires objective corroboration. An uncorroborated driver statement, particularly without cross-examination and contrary to registration and weighbridge evidence, is insufficient to establish the alleged contravention. Case-Laws GST Sat, 24 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801981