Section 129 of CGST Act cannot be invoked when no intention to evade tax

Tiwari Furniture Vs State of West Bengal And Ors. (Calcutta High Court) Introduction: In the case of Tiwari Furniture Vs State of West Bengal, the Calcutta High Court examined a writ petition challenging detention and subsequent proceedings under Section 129 of the West Bengal Goods and Services Tax (WBGST) Act. The petitioner contested the detention, asserting that the tax under dispute had already been paid, and there was compliance with Rule 138A of the WBGST Rules. Detailed Analysis: The petitioner had purchased M S scrap from a supplier in Assam, with all requisite tax payments made by th...