Intent to evade tax determines whether e way bill cancellations warrant seizure measures or minor breach penalties under GST.

Applicability of detention and seizure provisions under the GST regime turns on the presence of intent to evade tax; where such intent is absent, the statutory scheme contemplates treatment as a minor breach subject to lighter penal consequences. Authorities must assess whether e way bill irregularities reflect inadvertent or excusable circumstances warranting penalties for non compliance rather than initiation of measures reserved for deliberate tax evasion.

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