9911796707
TMI Blog2024 (8) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of the penalty that has been paid by the petitioner under protest for release of the goods - existence of mens rea or not - HELD THAT:- In the present case, it is found that the revenue has not been able to indicate any mens rea for evasion of tax, and therefore, the very process of detention leading to the show cause notice and the imposition of penalty is without any basis in law and is liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December 6, 2023 issued by respondent no.1/Assistant Commissioner State Tax, Sector 2 Mobile Squad-1, Gautam Budh Nagar under Section 129 of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act"). The petitioner has further prayed for refund of the penalty that has been paid by the petitioner under protest for release of the goods. 3. Learned counsel ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeal), Central Goods and Services Tax and Central Excise reported in (2024) 19 Centax 408 (All.) [21-03-2024] to buttress his argument that unless there is an intention to evade tax, no penalty should be imposed under Section 129 of the Act. 6. In the present case, we find that the revenue has not been able to indicate any mens rea for evasion of tax, and therefore, the very process of detenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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