9911796707
TMI Blog2024 (1) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... TIVE VERSUS THE COMMISSIONER COMMERCIAL TAX U.P. GOMTI NAGAR LKO. AND ANR. [ 2022 (9) TMI 374 - ALLAHABAD HIGH COURT] where it was held that In the present case, prima-facie no intent to evade the duty can be ascertained, only on the allegation that Part-B of the e-way bill was not filled, more so, in view of the fact that the vehicle in which the goods were being transported on a Delhi number. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Additional Chief Standing Counsel for the State respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by an order dated November 10, 2020 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act ) levying penalty upon the petitioner and the subsequent appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve v. Commissioner Commercial Tax and Another reported in 2023 U.P.T.C. [Vol.113]-173 to buttress his argument that non filling up of Part 'B' of the e-Way Bill by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the Act. 5. Sri Rishi Kumar, learned Additional Chief Standing Counsel has relied upon the order passed by the appellate auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isories were issued. 8. In the present case, prima-facie no intent to evade the duty can be ascertained, only on the allegation that Part-B of the e-way bill was not filled, more so, in view of the fact that the vehicle in which the goods were being transported on a Delhi number, the said issue being decided in the judgment dated 13.04.2018 in the case of VSL Alloys India Pvt. Ltd. (supra) covers ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
