https://www.taxtmi.com/caselaws?id=374498 The court found the detention order and penalty imposed under the Tamil Nadu Goods and Services Tax Act, 2017 to be disproportionate. Despite a transportation error, there was no tax evasion, and all documents were in order. The court emphasized the need for reasonable exercise of statutory powers, quashing the penalties and ordering the immediate release of the goods and vehicle. The judgment underscores the importance of considering circumstances and intent in alleged violations, particularly when there is no evidence of deliberate non-compliance with statutory requirements. en-us Thu, 24 Jan 2019 00:00:00 +0530 Thu, 06 Mar 2025 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374498 The court found the detention order and penalty imposed under the Tamil Nadu Goods and Services Tax Act, 2017 to be disproportionate. Despite a transportation error, there was no tax evasion, and all documents were in order. The court emphasized the need for reasonable exercise of statutory powers, quashing the penalties and ordering the immediate release of the goods and vehicle. The judgment underscores the importance of considering circumstances and intent in alleged violations, particularly when there is no evidence of deliberate non-compliance with statutory requirements. Case-Laws GST Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374498