https://www.taxtmi.com/caselaws?id=802052 Interpretation of statutory requirements governing documents accompanying movement of goods, detention and penalty proceedings, and the legal effect of an applicable circular raises a question of law under section 109(8) of the CGST Act. These issues are not confined to factual verification of documents carried with a conveyance and require consideration by a Division Bench comprising a Judicial Member and a Technical Member. en-us Tue, 06 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802052 Interpretation of statutory requirements governing documents accompanying movement of goods, detention and penalty proceedings, and the legal effect of an applicable circular raises a question of law under section 109(8) of the CGST Act. These issues are not confined to factual verification of documents carried with a conveyance and require consideration by a Division Bench comprising a Judicial Member and a Technical Member. Case-Laws GST Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802052