Case of Kunal Aluminium Company vs State of HP, HC Himachal Pradesh Judgement Dated 26th June 2025. The petitioner vehicle carrying aluminium scrap was intercepted due to non-production of an e-way bill. Although IGST had already been paid on the goods at the time of clearance from Customs, authorities-imposed tax and penalty under Sections 129 and 130 of CGST Act, alleging evasion. The goods were released upon furnishing bank guarantee for the disputed amount. The Court held that imposition of penalty under Section 129 cannot be sustained in the absence of intent to evade tax. The petitioner had already paid all applicable customs and IGST duties at the port, and generated the e-way bill post-detention. The court quashed the impugned order.