Detention of goods under GST Act unlawful without proving intent to evade tax.

The High Court ruled that detaining the petitioner's goods under the GST Act was unlawful as the authorities did not prove the intent to evade tax, a requirement under section 129(3) of the Act. The goods, alleged to be mustard oil instead of R.B. Oil as documented, were seized without sampling or expert evidence to support the claim. The lack of expert evidence meant the authorities' position was unsustainable. Consequently, the proceedings under section 129(3) were invalidated, and the petition was allowed. .....

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