https://www.taxtmi.com/caselaws?id=764145 Proceedings under section 129 of the GST Act are not justified where the intercepted goods tally with the e-way bill and no intent to evade tax is recorded. A mere technical lapse, such as incomplete filling of the e-way bill, does not by itself support coercive action when the record shows substantial compliance with statutory requirements and no material mismatch in the goods. The operative point is that detention or penalty proceedings cannot rest on a technical defect alone in the absence of evidence of evasion. en-us Mon, 11 Nov 2024 00:00:00 +0530 Wed, 01 Jan 2025 19:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764145 Proceedings under section 129 of the GST Act are not justified where the intercepted goods tally with the e-way bill and no intent to evade tax is recorded. A mere technical lapse, such as incomplete filling of the e-way bill, does not by itself support coercive action when the record shows substantial compliance with statutory requirements and no material mismatch in the goods. The operative point is that detention or penalty proceedings cannot rest on a technical defect alone in the absence of evidence of evasion. Case-Laws GST Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764145