GSTAT says GST Detention Cannot Follow Goods Already at Destination

Vardhman Yarns’ goods had reached the consignee’s Bengaluru premises, but Part-B of the e-way bill had not been populated. GSTAT held that detention under Section 129 was unsustainable where the journey was already complete, the transaction and tax invoices were genuine, the omission was immediately rectified and there was no material indicating tax evasion. The Tribunal also found the adjudication procedurally defective because the order was dated before the personal hearing actually granted.