TMI BlogLevy of penalty - goods were seized goods for not accompanied by E-way bills - Upon a purposive reading...Levy of penalty - goods were seized goods for not accompanied by E-way bills - Upon a purposive reading of the sections 129, 130 and 138, it would suffice to state that the legislation makes intent to evade tax a sine qua non for initiation of the proceedings under sections 129 and 130 of the CGST Act. - While passing the order of detention, seizure or demand of penalty, tax, no such intent of the petitioner was observed. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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