https://www.taxtmi.com/article/detailed?id=15130 Penalty under Section 129 was set aside where the authority relied solely on the supplier's denial without independent verification and without affording the consignee an opportunity to rebut. The intercepted consignment had a tax invoice and valid e way bill and the transporter produced required documents; the court held that intention to evade tax is a precondition for the penal provision and uncorroborated third party statements and procedural non compliance vitiate penalty proceedings. en-us Thu, 25 Sep 2025 08:38:09 +0530 Thu, 25 Sep 2025 08:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15130 Penalty under Section 129 was set aside where the authority relied solely on the supplier's denial without independent verification and without affording the consignee an opportunity to rebut. The intercepted consignment had a tax invoice and valid e way bill and the transporter produced required documents; the court held that intention to evade tax is a precondition for the penal provision and uncorroborated third party statements and procedural non compliance vitiate penalty proceedings. Articles Goods and Services Tax - GST Thu, 25 Sep 2025 08:38:09 +0530 https://www.taxtmi.com/article/detailed?id=15130