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2023 (2) TMI 648 - PUNJAB AND HARYANA HIGH COURTDetention of goods alongwith conveyance - Conclusion of proceedings on paying of tax u/s 129(5) - Part-B of the E-Way bill was not entered as contemplated under provisions of Section 20 of the Integrated Goods and Services Tax Act, 2017 - intent to evade tax, present or not - HELD THAT:- The counsel for the petitioner is wrong in contending that since there was no intend to evade tax the impugned orders passed under Section 129 of the CGST/SGST Act, 2017 cannot be sustained. For the purpose of Section 129 of the CGST/SGST Act, 2017 there is no requirement that there should be intention to evade tax. The authorities are not required to establish intention to evade payment of tax. Section 129 of the CGST/SGST Act, 2017 has been enacted to check evasion of tax. If the goods are intercepted during transit and the documents accompanying the goods are not in compliance with the provisions of the Act, authorities are within their power to detain the goods and demand payment of tax and 100% penalty under the provisions. Moreover, the petitioner does not deny that payment under Section 129(3) of the CGST/SGST Act, 2017 has been made. Keeping in view the bare provision of Section 129 (5) all proceedings in respect to the notice are deemed to have been concluded - there is no ground to interfere in the impugned order. Petition dismissed.
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