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    <title>2025 (1) TMI 1311 - ALLAHABAD HIGH COURT</title>
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    <description>HC allowed the petition and set aside the penalty under Section 129, holding that production of the e-way bill before the seizure order cured any alleged defect and negated intent to evade tax. The court found no contravention once the requisite document was presented prior to seizure and noted authorities had not pointed to any discrepancy in the e-way bill; therefore levy of penalty was unjustified.</description>
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      <link>https://www.taxtmi.com/caselaws?id=765247</link>
      <description>HC allowed the petition and set aside the penalty under Section 129, holding that production of the e-way bill before the seizure order cured any alleged defect and negated intent to evade tax. The court found no contravention once the requisite document was presented prior to seizure and noted authorities had not pointed to any discrepancy in the e-way bill; therefore levy of penalty was unjustified.</description>
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