https://www.taxtmi.com/highlights?id=105723 Section 129 detention requires an identifiable contravention. Where re-use of invoices and e-way bills is alleged, the revenue authority must establish with cogent evidence that the intercepted goods were previously transported under those documents. Toll records, vehicle movements and photographs are relevant, but do not alone establish the identity of the consignment or a completed earlier journey. Valid documents do not rule out re-use, and an explanation that an earlier journey involved different goods requires verification. Absence of prescribed documents at interception or expiry of an e-way bill presents a distinct issue and may attract statutory consequences. Penalties require an opportunity to be heard. en-us Mon, 02 Nov 2026 17:30:48 +0530 Mon, 02 Nov 2026 17:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105723 Section 129 detention requires an identifiable contravention. Where re-use of invoices and e-way bills is alleged, the revenue authority must establish with cogent evidence that the intercepted goods were previously transported under those documents. Toll records, vehicle movements and photographs are relevant, but do not alone establish the identity of the consignment or a completed earlier journey. Valid documents do not rule out re-use, and an explanation that an earlier journey involved different goods requires verification. Absence of prescribed documents at interception or expiry of an e-way bill presents a distinct issue and may attract statutory consequences. Penalties require an opportunity to be heard. Highlights GST Mon, 02 Nov 2026 17:30:48 +0530 https://www.taxtmi.com/highlights?id=105723