Tag Archives: D.S Traders

Absence of e-Way Bill for Movement of Own Machinery Justifies Detention and Penalty Under Section 129

By | September 4, 2026

Absence of e-Way Bill for Movement of Own Machinery Justifies Detention and Penalty Under Section 129 Issue Whether the detention of goods and imposition of penalty under Section 129(3) of the CGST/UPGST Act is sustainable for moving own machinery between sites without an e-Way Bill, where the taxpayer fails to prove applicable distance exemptions or… Read More »