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TMI BlogGST: transportation of goods, the role of e-way bills, and the implications of their cancellation - Navigating Legal ComplexitiesX X X X Extracts X X X X X X X X Extracts X X X X ..... sportation of goods, the role of e-way bills, and the implications of their cancellation. The case also delves into the nuances of intent in the context of tax evasion. Background of the Case The Petitioner, engaged in the manufacture and sale of industrial-grade steel components, faced legal challenges following the interception of their goods due to discrepancies related to an e-way bill. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, justified the proceedings under Section 129 of the CGST Act. Discussion and Findings of the Court The Allahabad High Court observed that for invoking proceedings under Section 129(3), read with Section 130 of the CGST Act, intent to evade tax is a mandatory consideration. The Court found that no such intent was observed in this case. It noted that the e-way bill's cancellation was a minor b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Act must be read with section 130 of the said Act, which mandate the intention to evade payment of tax. Once the authorities have not observed that there was intent to evade payment of tax, proceedings under section 129 of the CGST Act ought not to have been initiated, but it could be done under section 122 of the CGST Act, in the facts & circumstances of the present case. It is also not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Conclusion The Court concluded that the proceedings under Section 129 of the CGST Act were not appropriate in this scenario due to the lack of intent to evade tax. Consequently, the Court quashed the impugned orders, allowing the writ petition filed by Petitioner. Impact and Implications This case underscores the importance of intent in cases of alleged tax evasion under the GST framework. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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