https://www.taxtmi.com/caselaws?id=802343 Recurring questions about mobile-squad enforcement jurisdiction in transportation checks fall outside monetary limits on departmental Tribunal appeals under the litigation circular. A detention-related penalty under section 129 requires intent to evade tax. An uncorroborated driver's allegation of an undisclosed dispatch point cannot sustain the penalty where the goods match the tax invoice and e-way bill and intent to evade is not established. An operational undisclosed facility must be independently established, and penalty discretion must be exercised judicially. Lack of warehouse verification and an opportunity to cross-examine the driver undermine the evidentiary basis for penalty; suspicion cannot replace legal proof. en-us Wed, 28 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802343 Recurring questions about mobile-squad enforcement jurisdiction in transportation checks fall outside monetary limits on departmental Tribunal appeals under the litigation circular. A detention-related penalty under section 129 requires intent to evade tax. An uncorroborated driver's allegation of an undisclosed dispatch point cannot sustain the penalty where the goods match the tax invoice and e-way bill and intent to evade is not established. An operational undisclosed facility must be independently established, and penalty discretion must be exercised judicially. Lack of warehouse verification and an opportunity to cross-examine the driver undermine the evidentiary basis for penalty; suspicion cannot replace legal proof. Case-Laws GST Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802343