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    <title>2022 (3) TMI 682 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The HC quashed proceedings under Section 129 of Haryana/Central GST Act against a copper wire business whose goods were detained during transit to Rajasthan. While authorities alleged quantity discrepancies between actual goods and documentation suggesting tax evasion, the court found the difference was less than 1% with insignificant tax implications. The court determined this minor mismatch did not indicate intent to evade tax. The petitioner&#039;s willingness to pay applicable tax and penalties further influenced the decision. The court ordered refund of any imposed fines/penalties, noting the goods had already been released.</description>
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      <description>The HC quashed proceedings under Section 129 of Haryana/Central GST Act against a copper wire business whose goods were detained during transit to Rajasthan. While authorities alleged quantity discrepancies between actual goods and documentation suggesting tax evasion, the court found the difference was less than 1% with insignificant tax implications. The court determined this minor mismatch did not indicate intent to evade tax. The petitioner&#039;s willingness to pay applicable tax and penalties further influenced the decision. The court ordered refund of any imposed fines/penalties, noting the goods had already been released.</description>
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