https://www.taxtmi.com/caselaws?id=766673 Detention and penalty under the Uttar Pradesh GST Act were considered unsustainable where goods were transported with delivery challan, e-way bill, and other genuine transport records, and the only defect was a technical error in the e-way bill's place of dispatch. The governing principle stated was that detention and penalty of this nature require a finding of tax evasion or attempted evasion; a mere clerical or procedural mistake, without any recorded intention to evade tax, is insufficient. On that basis, the detention, penalty, and appellate orders were quashed. en-us Thu, 27 Feb 2025 00:00:00 +0530 Wed, 04 Jun 2025 21:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766673 Detention and penalty under the Uttar Pradesh GST Act were considered unsustainable where goods were transported with delivery challan, e-way bill, and other genuine transport records, and the only defect was a technical error in the e-way bill's place of dispatch. The governing principle stated was that detention and penalty of this nature require a finding of tax evasion or attempted evasion; a mere clerical or procedural mistake, without any recorded intention to evade tax, is insufficient. On that basis, the detention, penalty, and appellate orders were quashed. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766673