Imposition of penalty u/s. 129(3) of UPGST untenable in absence of intention to evade tax

Vacmet India Ltd. Vs Additional Commissioner Grade -2 (Allahabad High Court) Allahabad High Court held that imposition of penalty under section 129(3) of the UPGST untenable as no observation has been made with regard to intent to evade payment of tax. Facts- The petitioner deals in production of polyester films, BOPP films, specialty coated films and metallized paper, etc. in India. On 14.05.2018, while the goods were transported from manufacturing unit of the petitioner at Agra to its unit at Kosi Kalan, Mathura, the vehicle was intercepted and detention order in Form GST MOV 06 u/s. 129(1) ...