Goods seized for lacking e-way bill despite tax compliance; High Court quashes order citing no tax evasion intent.

Case-Laws – GST – Highlights – Non-generation of e-way bill during transportation of goods led to seizure order u/s 129(3) of GST Act, imposing penalty and interest. However, it was admitted that goods were transported with relevant documents except e-wa

Goods seized for lacking e-way bill despite tax compliance; High Court quashes order citing no tax evasion intent.
Case-Laws
GST
Non-generation of e-way bill during transportation of goods led to seizure order u/s 129(3) of GST Act, imposing penalty and interest. However, it was admitted that goods were transported with relevant documents except e-way bill, which was produced before seizure order. No finding recorded regarding intention to evade tax. Relying on precedent, High Court hel

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