Goods Detained Due to E-Way Bill Error; No Intent to Evade Taxes Found, Court Invalidates Penalty Under UPGST Act.
Case-Laws
GST
Detention of goods on onward journey – detention on ground goods dispatched to different place than mentioned in documents – levy of penalty u/s 129 of UPGST Act – existence of mens rea or not – Held: It is undisputed purchaser was of Chandpur, but goods consigned to M/s Udit Engineers, Aligarh. When goods on onward journey, intercepted as e-way bill mentioned
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