Vehicle Detention Without Goods Movement Invalid Under GST: Madras HC

Om Logistics Ltd Vs Deputy State Tax Officer (Madras High Court) Madras High Court has ruled that the detention of a vehicle under Section 129 of the Central Goods and Services Tax (CGST) Act, 2017, is invalid when there is no actual movement of goods, even if an e-way bill with discrepancies is found. The court emphasized that the primary condition for invoking Section 129 is the “transportation of goods in contravention” of statutory provisions. The case involved Om Logistics Ltd., which challenged an order dated April 1, 2025, issued by the Deputy State Tax Officer. The petition...