Quashing detention and seizure where expired e-way bill alone can't prove intent under Section 129(3), release goods

Quashing detention and seizure where expired e-way bill alone can’t prove intent under Section 129(3), release goodsCase-LawsGSTThe HC allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding tha

Quashing detention and seizure where expired e-way bill alone can't prove intent under Section 129(3), release goods
Case-Laws
GST
The HC allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy

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