https://www.taxtmi.com/caselaws?id=781368 HC held that goods detained and penalty under s.129 GST could not be sustained where import documents were genuine and an e-way bill, later produced before the seizure order, accompanied the consignment from Chhattisgarh to U.P. A technical glitch in generating the e-way bill at invoice issuance and a change in delivery place did not establish mens rea to evade tax. Finding no contravention or intent to evade, the HC quashed the impugned seizure and penalty orders dated 10.04.2019 and 14.09.2020 and allowed the petition. en-us Fri, 07 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781368 HC held that goods detained and penalty under s.129 GST could not be sustained where import documents were genuine and an e-way bill, later produced before the seizure order, accompanied the consignment from Chhattisgarh to U.P. A technical glitch in generating the e-way bill at invoice issuance and a change in delivery place did not establish mens rea to evade tax. Finding no contravention or intent to evade, the HC quashed the impugned seizure and penalty orders dated 10.04.2019 and 14.09.2020 and allowed the petition. Case-Laws GST Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781368