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TMI Blog2022 (3) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... It cannot be said that the petitioner had any intent to evade the tax or the mismatch in the quantities is of such nature which shall entail proceedings under Section 129 of the Act. A person, who has already paid a tax of ₹ 1276717.68/- on a consignment cannot be said to have an intent to evade tax amounting to ₹ 11000/-. At this stage, Mr. Goyal states that the petitioner is ready to pay even the tax and penalty imposed by the State-Authorities which comes to be around ₹ 22000/-. Petition allowed. - CWP No. 25057 of 2021 - - - Dated:- 14-3-2022 - HON'BLE MR. JUSTICE AJAY TEWARI And HON'BLE MR. JUSTICE PANKAJ JAIN Mr. Sandeep Goyal, Advocate for the petitioner Ms. Shruti Jain Goyal, Dy. Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er physical verification of goods and conveyance Mismatch between the goods in movement and documents tendered, the details of which are as under - a) --------- b) --------- Mismatch between E-Way bill and goods in movement, the details of which are as under - a) --------- b) --------- 90 kg and 700 gm c) --------- Goods not covered by valid documents, and the details are as under- a) --------- b) --------- Others (Specify) - a) ----- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit or not. Meaning thereby, it is virtually impossible for a trader to ascertain as to whether input tax has been paid by his predecessors or not and it is for this reason also that the claim to input tax credit has been made subject to scrutiny and assessment. It is the fundamental legal principle embedded in legal maxim LEX NON COGIT AD IMPOSSIBILIA -That the law does not compel a man to do that which he cannot possibly perform . Once a person cannot be compelled to do something not possible, definitely he cannot be penalized for not doing so. 7. However, Deputy Advocate General, Haryana points out that on physical verification discrepancy was found in the actual quantity and the quantity shown in Invoice and e-way bill. Actual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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