Goods detained on mere suspicion of tax evasion despite proper docs. Court: Authorities failed to prove intent (mens ria). Orders quashed.
Case-Laws
GST
Goods were detained based on assumptions that they were not on normal route and driver had mobile number of dealer in different district, despite accompanying documents being proper. Court held that authorities failed to establish intention to evade tax payment (mens ria). Since mens ria was absent, orders detaining goods were quashed.
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