TaxTMI 
TaxTMI 
2024 (11) TMI 1072
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....d Shri Aditya Pandey, learned counsel for the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the State respondents. The impugned order arises out of proceedings which were instituted after interception of the vehicle carrying the offending goods. The revenue authorities finding that the E-Way Bill was not properly filled asked the assessee to show cause. Up....
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....he driver of the vehicle. The authorities below have not found any intent to evade tax. This Court has set its face against initiation of proceedings under Section 129 of GST Act in the wake of mere technical breaches. When substantial compliance of the provisions is disclosed and when the physcial inspection of goods tallies with the goods declared in the E Way Bill and no intent of tax evasion ....
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....be a ground for seizure of the goods. We hold that the order of seizure is totally illegal and once the petitioner has placed the material and evidence with regard to its claim, it was obligatory on the part of the respondent no.2 to consider and pass an appropriate reasoned order. In this case, no reasons are assigned nor any discussion is mentioned in the impugned order of seizure and notice of ....