https://www.taxtmi.com/highlights?id=63633 Detention of goods alongwith the vehicle - breakdown of vehicle - non-extension of the validity of the e-way bill - intent to evade tax or not - the explanation offered by the respondent / writ petitioner was an acceptable explanation and a case cannot be made out that there was a deliberate and willful attempt on the part of the respondent / writ petitioner to evade payment of tax so as to justify invocation of the power u/s 129 of the Act. - Refund of amount paid allowed - HC en-us Mon, 23 May 2022 08:15:39 +0530 Mon, 23 May 2022 08:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63633 Detention of goods alongwith the vehicle - breakdown of vehicle - non-extension of the validity of the e-way bill - intent to evade tax or not - the explanation offered by the respondent / writ petitioner was an acceptable explanation and a case cannot be made out that there was a deliberate and willful attempt on the part of the respondent / writ petitioner to evade payment of tax so as to justify invocation of the power u/s 129 of the Act. - Refund of amount paid allowed - HC Highlights GST Mon, 23 May 2022 08:15:39 +0530 https://www.taxtmi.com/highlights?id=63633