https://www.taxtmi.com/caselaws?id=450438 The Allahabad HC dismissed a petition challenging penalty imposition under Section 129(3) for tax evasion. The petitioner's goods were intercepted without accompanying invoice or e-way bill. The court held that absence of required documents creates a presumption of tax evasion intent, which petitioner failed to rebut with reasonable explanation. The court rejected petitioner's claim of vehicle being parked for unloading as an afterthought, noting interception occurred away from the godown. Subsequent document production cannot establish lack of evasion intent without proper justification for initial non-compliance. The penalty was upheld as valid and justified. en-us Fri, 01 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450438 The Allahabad HC dismissed a petition challenging penalty imposition under Section 129(3) for tax evasion. The petitioner's goods were intercepted without accompanying invoice or e-way bill. The court held that absence of required documents creates a presumption of tax evasion intent, which petitioner failed to rebut with reasonable explanation. The court rejected petitioner's claim of vehicle being parked for unloading as an afterthought, noting interception occurred away from the godown. Subsequent document production cannot establish lack of evasion intent without proper justification for initial non-compliance. The penalty was upheld as valid and justified. Case-Laws GST Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450438