HC : Quashes seizure & penalty for 'transit form' non-production absent intention to evade tax

HC quashes penalty and seizure order passed u/s 129 of U.P. GST Act for transportation of goods through the State without Transit Declaration Form (TDF) as required under Rule 138 of U.P. GST Rule, sans any allegation of tax evasion against assessee at detention/seizure/show-cause notice issuance stage; Noting that the only allegation pertained to failure to furnish TDF and mis-description of goods, HC states that detaining authority neither applied his mind nor formed any op...