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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        High Court held that since there was no intent to evade tax and the error in e-way bill was merely typographical, penalty imposed u/s 129(3) of CGST Act was unjustified. Impugned order quashed, directing authorities to release detained goods and vehicle within two weeks to petitioner. Petition allowed.

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