Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.

Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
Case-Laws
GST
Transporting separately identifiable higher-value copper scrap under transit documents describing aluminium scrap constitutes more than a classification dispute or clerical error and supports an inference of intent to evade tax. Tax and penalty under section 129 may follow where the discrepancy conceals higher-value goods, particularly alongside repeated document irregularities. An invoice and e-way bill generated only after interception are post-detection measures; without statutory authority, they cannot validate the original transit-document breach or rebut the inference of tax evasion.
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