https://www.taxtmi.com/caselaws?id=764530 Detention and penalty proceedings under section 129(3) of the Uttar Pradesh GST Act could not be sustained because the authority did not record a finding of intention to evade tax, which is a mandatory precondition for invoking the provision. The alleged mismatch in the goods was also unsupported by reliable verification, since no sample was drawn and no expert opinion or test report was obtained before treating the goods as different from those declared. In the absence of both the statutory mens rea finding and evidentiary support for misdescription, the detention, penalty, and appellate orders were quashed by the HC. en-us Thu, 09 Jan 2025 00:00:00 +0530 Mon, 21 Jul 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764530 Detention and penalty proceedings under section 129(3) of the Uttar Pradesh GST Act could not be sustained because the authority did not record a finding of intention to evade tax, which is a mandatory precondition for invoking the provision. The alleged mismatch in the goods was also unsupported by reliable verification, since no sample was drawn and no expert opinion or test report was obtained before treating the goods as different from those declared. In the absence of both the statutory mens rea finding and evidentiary support for misdescription, the detention, penalty, and appellate orders were quashed by the HC. Case-Laws GST Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764530