https://www.taxtmi.com/caselaws?id=443995 Detention and penalty under s.129 CGST Act for alleged non-accompaniment of a valid e-way bill was challenged. The HC held that s.129(3) must be read with s.130, making intent to evade tax a sine qua non for detention, seizure, and penalty; mere cancellation of the purchaser's e-way bill, not intimated to the consignor and promptly explained upon seizure, constituted only a minor breach without any recorded finding of tax evasion. Consequently, initiation under s.129 was impermissible and, if at all, action could lie under s.122 on facts. The writ was allowed and the impugned detention/seizure/penalty action was set aside. en-us Thu, 05 Oct 2023 00:00:00 +0530 Mon, 22 Dec 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443995 Detention and penalty under s.129 CGST Act for alleged non-accompaniment of a valid e-way bill was challenged. The HC held that s.129(3) must be read with s.130, making intent to evade tax a sine qua non for detention, seizure, and penalty; mere cancellation of the purchaser's e-way bill, not intimated to the consignor and promptly explained upon seizure, constituted only a minor breach without any recorded finding of tax evasion. Consequently, initiation under s.129 was impermissible and, if at all, action could lie under s.122 on facts. The writ was allowed and the impugned detention/seizure/penalty action was set aside. Case-Laws GST Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443995