Goods Detention Under GST: No Intent to Evade Taxes, Rs. 12.75 Lakhs Paid, Section 129 Proceedings Not Warranted.

Detention of goods - It cannot be said that the petitioner had any intent to evade the tax or the mismatch in the quantities is of such nature which shall entail proceedings under Section 129 of the Act. A person, who has already paid a tax of ₹ 12.75 lacs - on a consignment cannot be said to have an intent to evade tax amounting to ₹ 11000/- - HC .....

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