https://www.taxtmi.com/caselaws?id=781024 HC held that goods seized solely because an e-way bill had expired could not support penalty under s.129 GST absent material proving intent to evade tax. Documents established a bill-to-ship interstate consignment and a GR; delay resulted from the truck driver falling ill. In the absence of mens rea attributable to the consignor, the seizure and consequent orders were unsustainable, and the petition was allowed, quashing the impugned orders. en-us Thu, 06 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781024 HC held that goods seized solely because an e-way bill had expired could not support penalty under s.129 GST absent material proving intent to evade tax. Documents established a bill-to-ship interstate consignment and a GR; delay resulted from the truck driver falling ill. In the absence of mens rea attributable to the consignor, the seizure and consequent orders were unsustainable, and the petition was allowed, quashing the impugned orders. Case-Laws GST Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781024