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TMI Blog2024 (8) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... he Integrated Goods and Service Tax Act, 2017 - HELD THAT:- In absence of any finding as to evasion of tax, the penalty imposed is argued to be without any authority of law. The law on the above subject is very clear that without there being any intention/ mens rea for evasion of tax, no penalty can be imposed. Furthermore, at the time of seizure all the documents were presented except one documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 129 of the Uttar Pradesh Goods and Service Tax/Central Goods and Service Tax Act, 2017 read with Section 20 of the Integrated Goods and Service Tax Act, 2017 dated July 20, 2024 passed by respondent no.3 in form of MOV-09. II. Issue a writ, order or direction in the nature of Mandamus directing the respondent no.3 to release the vehicle bearing no.RJ 09 GC 6641 alongwith goods forthwith. 3. Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are of the view that the finding of the authorities with regard to intention to evade tax is not supported by the factual matrix of the case, and accordingly, the impugned order dated July 20, 2024 is quashed and set aside with a direction upon the authority concerned to release the vehicle and goods within a period of two weeks from date. 7. The instant writ petition is disposed of in aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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