Petition allowed, impugned orders quashed and deposit refunded; no mens rea or tax evasion; section 129(3) proceedings unsustainable
Case-Laws
GST
The HC allowed the petition and quashed the impugned orders, directing refund of the amount deposited by the petitioner. The court held that interception and seizure of electronic goods on account of a mismatch between the vehicle number in transport documents and the actual conveyance, coupled with non-updation of the e-way bill by the trans
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =