Dated April 09, 2024 from WPA No. 9308 of 2024

Vehicle was detained under Section 129 of the CGST Act, 2017 about 18 hours from the expiry of E-Way Bill. This was owing to breakdown of the conveyance.

The Revenue could not make out any case that there was any deliberate or willful intention on the part of the petitioner to evade tax.

Therefore, the impugned order (which imposed penalty) was set aside.