The petitioner challenged detention of goods and levy of tax and penalty under Section 129 despite goods being accompanied by valid invoices, e-way bills and transport documents. The factual background showed that proceedings were initiated solely on suspicion without recording any finding of evasion.
The Court held that detention of goods is permissible only when documents are absent or defective. Where all statutory documents are available, initiation of proceedings under Section 129 is illegal. The impugned orders were quashed and refund of amounts directed.