Section 129 of CGST Act not invocable for mere non-production of delivery challan: Uttarakhand HC

Prestress Steel LLP Vs Commissioner (Uttarakhand High Court) Uttarakhand High Court held that invocation of proceedings u/s. 129 of the Central Goods and Services Tax Act, 2017 for minor infraction i.e. for not carrying any delivery challan unjustified as there is no intention to evade tax. Facts- The petitioner is into the business of manufacturing of PC wires- Strand ACSR Core Wire and Galvanized steel wire. He purchases the raw material from Steel Authority of India Limited, Kolkata (“SAIL”). The petitioner placed an order with SAIL, the goods were transported from West Bengal to Kanpur...