https://www.taxtmi.com/caselaws?id=758766 The HC quashed tax and penalty orders on detained goods where petitioner possessed proper documentation including tax invoice, GR, and E-way bills showing dispatch from Ghaziabad. The court found no evidence of purchase from non-bonafide dealer and no discrepancies in quality, quantity, or specifications of goods. Since petitioner appeared before authorities and claimed ownership with valid documents, Section 129(1)(b) proceedings were deemed inappropriate. The state failed to prove any intention to avoid tax payment, resulting in petition being allowed. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758766 The HC quashed tax and penalty orders on detained goods where petitioner possessed proper documentation including tax invoice, GR, and E-way bills showing dispatch from Ghaziabad. The court found no evidence of purchase from non-bonafide dealer and no discrepancies in quality, quantity, or specifications of goods. Since petitioner appeared before authorities and claimed ownership with valid documents, Section 129(1)(b) proceedings were deemed inappropriate. The state failed to prove any intention to avoid tax payment, resulting in petition being allowed. Case-Laws GST Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758766