E-way bill expiry alone not proof of tax evasion; GST detention, seizure under Section 129 held invalid
Case-Laws
GST
The HC allowed the writ petition filed by the assessee and quashed the detention and seizure orders passed under GST law. The HC held that mere expiry of the e-way bill, in the facts of the case, did not establish any intention to evade tax, particularly when all other requisite documents, including tax invoice mentioning specific engine and body numbers of the two-wheel
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