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TMI Blog2022 (9) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... evade payment of tax. Since this aspect has not been considered by the learned appellate authority, we are constrained to remand the matter to the appellate authority for fresh consideration. The appeal as well as the writ petition are disposed of and consequently, the order passed by the learned appellate authority dated 30th November, 2021 is set aside and the appeal stands restored to the file of the appellate authority to be decided on merits and in accordance with law. - M.A.T. No.1478 of 2022 With I.A. No.CAN 1 of 2022 With I.A. No.CAN 2 of 2022 - - - Dated:- 21-9-2022 - HON BLE MR. JUSTICE T. S. SIVAGNANAM AND HON BLE MR. JUSTICE SUPRATIM BHATTACHARYA Appearance:- Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e West Bengal Goods and Services Tax Act, 2017 (for short, the Act ) dated 30th November, 2021. The said appeal was filed against an order passed by the Assistant Commissioner of State Tax, West Bengal directing the appellants to pay 100% tax and 100% penalty on the goods, which have been transported, on the ground that the e-way bill had expired and 48 hours had lapsed. Before the appellate authority, the appellants contended that it was an unintentional mistake and due to oversight, the accounts team of the appellants had not extended the e-way bill. Further, it was pointed out that they had no intention to evade payment of tax and this would be evident from the fact that they have raised the invoice along with the e-way bill. Further, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the transporter will also file an affidavit in this regard so that the bona fides are established. 9. In the light of the above, we are of the considered view that the learned appellate authority should consider the question as to whether there was any intentional attempt made by the appellants to evade payment of tax. Since this aspect has not been considered by the learned appellate authority, we are constrained to remand the matter to the appellate authority for fresh consideration. 10. Accordingly, the appeal as well as the writ petition are disposed of and consequently, the order passed by the learned appellate authority dated 30th November, 2021 is set aside and the appeal stands restored to the file of the appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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