https://www.taxtmi.com/caselaws?id=429441 In this SC case involving tax and penalty under CGST Act Section 129(3), the court upheld the appellate authority's order setting aside tax demand. The goods were intercepted during transportation using pre-used tax invoices. The court found insufficient grounds for detention and emphasized that tax and penalty cannot be based on mere presumption. The writ petition was dismissed, allowing the department to pursue alternative legal remedies under Chapter 15 and Section 122. en-us Thu, 20 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429441 In this SC case involving tax and penalty under CGST Act Section 129(3), the court upheld the appellate authority's order setting aside tax demand. The goods were intercepted during transportation using pre-used tax invoices. The court found insufficient grounds for detention and emphasized that tax and penalty cannot be based on mere presumption. The writ petition was dismissed, allowing the department to pursue alternative legal remedies under Chapter 15 and Section 122. Case-Laws GST Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429441