No GST Penalty for Goods Description Mismatch Without Tax Evasion Intent

Ashok Sharma Vs State of West Bengal & Ors. (Calcutta High Court) The case revolves around the detention of goods under the GST framework. Ashok Sharma, the appellant, challenged the show-cause notices and penalty orders issued by the tax authorities, alleging wrongful detention of his goods and vehicle. The dispute arose over whether the goods carried matched the invoices and whether there was intent to evade taxes. The department contended that the goods in the vehicle differed from those declared in the invoices, justifying the penalty and detention under Section 129 of the CGST Act, 20...