https://www.taxtmi.com/caselaws?id=753375 The HC quashed the seizure, penalty, and appellate orders against the petitioner, ruling that the penalties were unjustified and based on conjecture. The court highlighted the lack of mens rea, as the speed of transportation is not a criterion for Over Dimensional Cargo classification. The court ordered the return of the security and penalty amount to the petitioner within six weeks, emphasizing the necessity of intent for penalty imposition and safeguarding against arbitrary actions. No costs were imposed. en-us Mon, 13 May 2024 00:00:00 +0530 Fri, 20 Feb 2026 17:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753375 The HC quashed the seizure, penalty, and appellate orders against the petitioner, ruling that the penalties were unjustified and based on conjecture. The court highlighted the lack of mens rea, as the speed of transportation is not a criterion for Over Dimensional Cargo classification. The court ordered the return of the security and penalty amount to the petitioner within six weeks, emphasizing the necessity of intent for penalty imposition and safeguarding against arbitrary actions. No costs were imposed. Case-Laws GST Mon, 13 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753375