https://www.taxtmi.com/highlights?id=74748 Detention of goods - penalty order - Part B of the E-Way Bill was not filled up - The High court observed that the department failed to prove any intention on the petitioner's part to evade tax and noted previous judgments directly relevant to the case. - Given the technical nature of the defect and the absence of intent to evade tax, the court found the penalty imposed u/s 129(3) of the Act unsustainable. en-us Thu, 08 Feb 2024 15:24:04 +0530 Thu, 08 Feb 2024 15:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74748 Detention of goods - penalty order - Part B of the E-Way Bill was not filled up - The High court observed that the department failed to prove any intention on the petitioner's part to evade tax and noted previous judgments directly relevant to the case. - Given the technical nature of the defect and the absence of intent to evade tax, the court found the penalty imposed u/s 129(3) of the Act unsustainable. Highlights GST Thu, 08 Feb 2024 15:24:04 +0530 https://www.taxtmi.com/highlights?id=74748