Mere Change in Route Not Enough to Invoke GST Sec.129: Calcutta HC

Mere Change in Route Not Enough to Invoke GST Sec 129: Calcutta HC The Calcutta High Court has ruled that a mere change in the route of goods transportation is not sufficient to invoke proceedings under Section 129 of the GST Act, which allows for the detention, seizure, and release of goods and conveyances. The court emphasized that a minor deviation in route, without any intent to evade tax, should not lead to punitive action. This decision provides relief to transporters and businesses, ensuring that minor operational deviations do not result in severe consequences.