https://www.taxtmi.com/caselaws?id=753375 Seizure and penalty for alleged over dimensional cargo were held unsustainable where the transportation documents matched the goods and no finding of intent to evade tax was recorded. The tax circular treated vehicle height as the relevant test for over dimensional cargo and did not use transit speed as a basis for classification. Because the orders rested only on an assumption that the goods moved quickly, without substantive material showing wilful evasion or mens rea, the High Court quashed the seizure, penalty and appellate orders and granted consequential relief, including return of the security and penalty amount. en-us Mon, 13 May 2024 00:00:00 +0530 Fri, 31 May 2024 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753375 Seizure and penalty for alleged over dimensional cargo were held unsustainable where the transportation documents matched the goods and no finding of intent to evade tax was recorded. The tax circular treated vehicle height as the relevant test for over dimensional cargo and did not use transit speed as a basis for classification. Because the orders rested only on an assumption that the goods moved quickly, without substantive material showing wilful evasion or mens rea, the High Court quashed the seizure, penalty and appellate orders and granted consequential relief, including return of the security and penalty amount. Case-Laws GST Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753375