https://www.taxtmi.com/caselaws?id=757136 Goods detained under the Uttar Pradesh GST framework were found unsustainable where the invoice reflected the project site as the delivery address and that factual position was undisputed. In the absence of any material showing mens rea or an intention to evade tax, the seizure, show cause notice and penalty under Section 129 lacked legal basis. The detention and penalty were therefore quashed, and refund of the penalty amount was directed. en-us Wed, 14 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757136 Goods detained under the Uttar Pradesh GST framework were found unsustainable where the invoice reflected the project site as the delivery address and that factual position was undisputed. In the absence of any material showing mens rea or an intention to evade tax, the seizure, show cause notice and penalty under Section 129 lacked legal basis. The detention and penalty were therefore quashed, and refund of the penalty amount was directed. Case-Laws GST Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757136