Court Rules E-way Bill Delay Doesn't Justify Tax and Penalty u/s 129, Use Sections 73 or 74 Instead.

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....Seeking release of detained goods - delayed generation of E-way bill - the department has proceeded to determine the tax liability as well as penalty only u/s 129, which is not contemplated or intended. On a plain reading of Section 129, there is no provision u/s 129 for determination of tax due, which can be done only by taking recourse to the provisions of Section 73 or 74 of the CGST Act, as the case may be. - HC....