https://www.taxtmi.com/highlights?id=72406 Levy of penalty - goods were seized goods for not accompanied by E-way bills - Upon a purposive reading of the sections 129, 130 and 138, it would suffice to state that the legislation makes intent to evade tax a sine qua non for initiation of the proceedings under sections 129 and 130 of the CGST Act. - While passing the order of detention, seizure or demand of penalty, tax, no such intent of the petitioner was observed. - HC en-us Fri, 06 Oct 2023 17:02:54 +0530 Sat, 07 Oct 2023 13:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72406 Levy of penalty - goods were seized goods for not accompanied by E-way bills - Upon a purposive reading of the sections 129, 130 and 138, it would suffice to state that the legislation makes intent to evade tax a sine qua non for initiation of the proceedings under sections 129 and 130 of the CGST Act. - While passing the order of detention, seizure or demand of penalty, tax, no such intent of the petitioner was observed. - HC Highlights GST Fri, 06 Oct 2023 17:02:54 +0530 https://www.taxtmi.com/highlights?id=72406