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SECTION 129 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES IN TRANSIT

Where respondent-department had not been able to indicate any mens rea of petitioner-assessee for evasion of tax, therefore, process of detention leading to show cause notice and imposition of penalty was without any basis in law; impugned order was liable to be quashed and set aside – Amplus Kn One Power (P.) Ltd. v. Assistant Commissioner State Tax – [2024] 166 taxmann.com 479 (Allahabad)

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