https://www.taxtmi.com/caselaws?id=802176 Penalty under Section 129 is confined to undocumented excess goods when the remaining goods are covered by a valid tax invoice and e-way bill and there is no cogent evidence that the documents are false or the transaction fictitious. The discovery of excess goods does not by itself make the entire consignment undocumented. Section 129 permits detention and penalty for goods transported in contravention of statutory requirements, but the penalty must correspond to the nature and extent of the established contravention. Separate proof of dishonest intention is not indispensable, but deliberate tax evasion concerning documented goods cannot be presumed without an adequate factual foundation. en-us Tue, 27 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802176 Penalty under Section 129 is confined to undocumented excess goods when the remaining goods are covered by a valid tax invoice and e-way bill and there is no cogent evidence that the documents are false or the transaction fictitious. The discovery of excess goods does not by itself make the entire consignment undocumented. Section 129 permits detention and penalty for goods transported in contravention of statutory requirements, but the penalty must correspond to the nature and extent of the established contravention. Separate proof of dishonest intention is not indispensable, but deliberate tax evasion concerning documented goods cannot be presumed without an adequate factual foundation. Case-Laws GST Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802176