https://www.taxtmi.com/caselaws?id=766673 The Allahabad HC allowed a petition challenging detention order and penalty imposed due to discrepancies in E-way bill. Goods were dispatched with genuine documents for exhibition at Pragati Maidan, New Delhi, but E-way bill incorrectly mentioned dispatch place as Ghaziabad instead of New Delhi. The court held this was merely a technical error. Authorities failed to record any finding of intention to evade tax, which is mandatory under the Act. Following precedents in Saurabh Traders and Vacmet India Ltd cases, the court ruled that proceedings against goods accompanied by genuine documents without tax evasion intent are not justified in law. 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 The Allahabad HC allowed a petition challenging detention order and penalty imposed due to discrepancies in E-way bill. Goods were dispatched with genuine documents for exhibition at Pragati Maidan, New Delhi, but E-way bill incorrectly mentioned dispatch place as Ghaziabad instead of New Delhi. The court held this was merely a technical error. Authorities failed to record any finding of intention to evade tax, which is mandatory under the Act. Following precedents in Saurabh Traders and Vacmet India Ltd cases, the court ruled that proceedings against goods accompanied by genuine documents without tax evasion intent are not justified in law. Case-Laws GST Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766673