https://www.taxtmi.com/caselaws?id=429440 HC allowed writ petition challenging demand under Section 129 for delayed e-way bill generation. Although Part-B of e-way bill was not generated due to transporter's fault, it was generated before goods were seized. Court held that Section 129 does not provide for tax determination, which requires proceedings under Section 73 or 74 of CGST Act. Department's action of determining tax and penalty solely under Section 129 was legally unsustainable. Orders dated 17.10.2018 and 31.10.2020 were set aside, directing refund of amount paid for goods release within two months. en-us Wed, 19 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429440 HC allowed writ petition challenging demand under Section 129 for delayed e-way bill generation. Although Part-B of e-way bill was not generated due to transporter's fault, it was generated before goods were seized. Court held that Section 129 does not provide for tax determination, which requires proceedings under Section 73 or 74 of CGST Act. Department's action of determining tax and penalty solely under Section 129 was legally unsustainable. Orders dated 17.10.2018 and 31.10.2020 were set aside, directing refund of amount paid for goods release within two months. Case-Laws GST Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429440