https://www.taxtmi.com/caselaws?id=434133 HC dismissed petition challenging detention of goods and conveyance under Section 129 of CGST/SGST Act, 2017. Court held that Part-B of E-Way bill was not properly entered as required under Section 20 of IGST Act, 2017. Petitioner argued no intent to evade tax, but court ruled that Section 129 does not require proof of intention to evade tax - only non-compliance with documentation requirements. Since petitioner paid tax and penalty under Section 129(3), proceedings were deemed concluded under Section 129(5), leaving no grounds for interference. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434133 HC dismissed petition challenging detention of goods and conveyance under Section 129 of CGST/SGST Act, 2017. Court held that Part-B of E-Way bill was not properly entered as required under Section 20 of IGST Act, 2017. Petitioner argued no intent to evade tax, but court ruled that Section 129 does not require proof of intention to evade tax - only non-compliance with documentation requirements. Since petitioner paid tax and penalty under Section 129(3), proceedings were deemed concluded under Section 129(5), leaving no grounds for interference. Case-Laws GST Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434133