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2018 (1) TMI 949 - HC - GSTSeizure of imported goods - penalty - seizure on the ground that the E-Way Bill was not found accompanying the goods though admittedly, the goods were being imported against regular Tax Invoice - Held that: - it does appear that the E-Way Bill had been downloaded and produced though with some delay but before conclusion of the penalty proceedings - there is no allegation of evasion of tax liability established either from the reading of the show cause notice or the seizure order or the penalty order the consequential penalty imposed appear to have been occasioned upon a mere technical breach and not on account of any intention to evade tax - penalty and seizure order could not sustain - petition allowed.
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