https://www.taxtmi.com/caselaws?id=444193 Penalty under the SGST regime: a purposive construction requires an intent to evade tax as a precondition for initiation of seizure and confiscation proceedings; where the owner was located at the railway station to obtain the railway receipt, no evidence of intention to evade tax or substantive mismatch was found, and administrative authorities failed to consider these circumstances, the confiscation and related orders cannot be sustained and were quashed with a small costs award. Reliance was placed on precedent recognising a mens rea requirement for proceedings under the seizure provisions, rendering the impugned orders unlawful. en-us Fri, 06 Oct 2023 00:00:00 +0530 Mon, 19 Jan 2026 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444193 Penalty under the SGST regime: a purposive construction requires an intent to evade tax as a precondition for initiation of seizure and confiscation proceedings; where the owner was located at the railway station to obtain the railway receipt, no evidence of intention to evade tax or substantive mismatch was found, and administrative authorities failed to consider these circumstances, the confiscation and related orders cannot be sustained and were quashed with a small costs award. Reliance was placed on precedent recognising a mens rea requirement for proceedings under the seizure provisions, rendering the impugned orders unlawful. Case-Laws GST Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444193