{"id":74395,"date":"2025-11-15T07:56:56","date_gmt":"2025-11-15T02:26:56","guid":{"rendered":""},"modified":"2025-11-15T07:56:56","modified_gmt":"2025-11-15T02:26:56","slug":"seizure-and-penalty-under-s-129-3-gst-quashed-where-e-way-bill-produced-before-detention-no-mens-rea-found","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74395","title":{"rendered":"Seizure and penalty under s.129(3) GST quashed where e-way bill produced before detention, no mens rea found"},"content":{"rendered":"<p>Seizure and penalty under s.129(3) GST quashed where e-way bill produced before detention, no mens rea found<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition and quashed the impugned seizure and penalty order issued under s.129(3) of the GST Act. The court found that the e-way bill was generated prior to detention and was produced with the reply to the show cause notice before the seizure order was passed, negating any inference of intent to evade tax. In light of the timely documentary produc<\/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=94211\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Seizure and penalty under s.129(3) GST quashed where e-way bill produced before detention, no mens rea foundCase-LawsGSTThe HC allowed the petition and quashed the impugned seizure and penalty order issued under s.129(3) of the GST Act. The court found th<\/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-74395","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74395","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=74395"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74395\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}