{"id":73092,"date":"2025-09-05T08:10:37","date_gmt":"2025-09-05T02:40:37","guid":{"rendered":""},"modified":"2025-09-05T08:10:37","modified_gmt":"2025-09-05T02:40:37","slug":"petition-allowed-impugned-orders-quashed-and-deposit-refunded-no-mens-rea-or-tax-evasion-section-129-3-proceedings-unsustainable","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73092","title":{"rendered":"Petition allowed, impugned orders quashed and deposit refunded; no mens rea or tax evasion; section 129(3) proceedings unsustainable"},"content":{"rendered":"<p>Petition allowed, impugned orders quashed and deposit refunded; no mens rea or tax evasion; section 129(3) proceedings unsustainable<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92256\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition allowed, impugned orders quashed and deposit refunded; no mens rea or tax evasion; section 129(3) proceedings unsustainableCase-LawsGSTThe HC allowed the petition and quashed the impugned orders, directing refund of the amount deposited by the pe<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73092","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73092"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73092\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}