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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication

Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudicationCase-LawsGSTThe HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation

Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication
Case-Laws
GST
The HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation extension applicable to the statutory window period renders the refund filings within limitation. The petitioner's refund applications are restored to the file of the Proper Officer, who is directed to treat the applications as withi

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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the is

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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) orderCase-LawsGSTThe HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainab

Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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