https://www.taxtmi.com/caselaws?id=442654 The HC set aside detention and penalty orders for arecanut/betel nut goods. The court found the seizure unjustified as a valid e-way bill was generated before the earlier one expired. The authority improperly recorded contradictory statements from the truck driver about unloading destinations without supporting material. The penalty under section 129(1)(b) GST Act was wrongly applied when the goods owner came forward, as section 129(1)(a) should apply with 200% tax penalty instead of 200% goods value penalty. The petition was allowed. en-us Mon, 04 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442654 The HC set aside detention and penalty orders for arecanut/betel nut goods. The court found the seizure unjustified as a valid e-way bill was generated before the earlier one expired. The authority improperly recorded contradictory statements from the truck driver about unloading destinations without supporting material. The penalty under section 129(1)(b) GST Act was wrongly applied when the goods owner came forward, as section 129(1)(a) should apply with 200% tax penalty instead of 200% goods value penalty. The petition was allowed. Case-Laws GST Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442654