https://www.taxtmi.com/caselaws?id=768711 The Allahabad HC allowed a petition challenging seizure proceedings under Section 129 of the CGST Act. Goods were intercepted during transport without proper documents, but required delivery challan and e-way bill were subsequently produced. The court found no tax evasion intent as the transaction involved stock transfer of a compactor machine between company's head office in Rajasthan and work site in Uttar Pradesh, with no sale element. The authority failed to prove tax evasion intent. Stock transfers between branches without sale do not attract GST, and absence of evasion intent invalidates Section 129 proceedings. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768711 The Allahabad HC allowed a petition challenging seizure proceedings under Section 129 of the CGST Act. Goods were intercepted during transport without proper documents, but required delivery challan and e-way bill were subsequently produced. The court found no tax evasion intent as the transaction involved stock transfer of a compactor machine between company's head office in Rajasthan and work site in Uttar Pradesh, with no sale element. The authority failed to prove tax evasion intent. Stock transfers between branches without sale do not attract GST, and absence of evasion intent invalidates Section 129 proceedings. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768711