Detention and seizure under Section 129 GST quashed where genuine import documents and e-way bill later produced

Detention and seizure under Section 129 GST quashed where genuine import documents and e-way bill later producedCase-LawsGSTThe HC held that detention and seizure under section 129 of the GST Act was unwarranted where goods were accompanied by genuine imp

Detention and seizure under Section 129 GST quashed where genuine import documents and e-way bill later produced
Case-Laws
GST
The HC held that detention and seizure under section 129 of the GST Act was unwarranted where goods were accompanied by genuine import documents and an e-way bill subsequently produced before the seizure order; the record showed the vehicle and goods transported from one State to another and no dispute as to quality, quantity or weight. The court found no mens rea to evade tax arising merely from a change in place of destination or from a technical glitch in generating the e-way bill. Consequently, the impugned orders issued by the respondents were quashed and the petition was allowed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =