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TMI Blog2022 (12) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty. The order passed by the appellate authority is a lengthy order and certain decisions of the High Courts have also been referred to. Partly, the appellant has contributed to such an exercise by the appellate authority by placing reliance on the decisions of the various High Courts, which in our view, may not have been required to have been done as the short point, which was required to be canvassed before the appellate authority was to establish the bona fides of the appellant and to prove that there was no intention to evade payment of duty. Appeal allowed. - M.A.T No.1777 of 2022 with I.A. No.CAN 1 of 2022 with I.A. No.CAN 2 of 2022 - - - Dated:- 1-12-2022 - HON BLE MR. JUSTICE T. S. SIVAGNANAM AND HON BLE MR. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority dated 30th March, 2022 imposing 200% penalty on the ground that the appellant had violated the provisions of Rule 138 of WBGST/CGST Rules, 2017. Undoubtedly, the order passed by the appellate authority is an lengthy order. However, in our consider view, such cumbersome exercise need not have been done by the appellate authority as the short issue, which falls for consideration is whether there was any intention on the part of the appellant to evade payment of duty. If the appellant is able to give a satisfactory explanation that there was no intention to evade payment of duty, nothing more is required to be done and the proceedings could be dropped. 7. The case of the appellant is that they had generated part A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equately dealt with by the appellate authority and taking note of the peculiar facts and circumstances arising in the case on hand, we are inclined to remand the matter back to the appellate authority for a fresh consideration bearing in mind the conduct of the appellant, which we have culled out in the preceding paragraphs. 11. In the result, the appeal is allowed along with connected application. Consequently, the writ petition stands allowed and the order passed by the appellate authority dated 5th June, 2022 is set aside and the matter is remanded back to the appellate authority for fresh consideration on the aspect as to whether there was any wilful intention on the part of the appellant to evade payment of duty. 12. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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