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2024 (2) TMI 426 - ALLAHABAD HIGH COURTDetention of goods - penalty order - Part B of the E-Way Bill was not filled up - Intent to evade tax present or not - HELD THAT:- Upon consideration of the arguments made by counsel appearing on behalf the parties and upon perusal of the documents, it is clear that the department has been unable to indicate any intention of the petitioner to evade tax. The defect is of a technical nature only and without any intention to evade tax. Accordingly, the penalty imposed under Section 129(3) of the Act is not sustainable. The writ petition is allowed.
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