9911796707
TMI Blog2024 (2) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to the expiry of the E-Way Bill and held that no explanation was offerred by the petitioner with regard to the fresh generation of the E-Way Bill, as the same had expired ten days before the detention. However, it is to be noted that the goods in the vehicle were for two e-Invoices and two E-Way Bills and only one E-Way Bill had expired. There is no dispute with regard to the consignor and consignee nor any dispute with regard to the description of the goods in the vehicle. In relation to the e-Invoices and the E-Way Bills, the authorities have not been able indicate any intention whatsoever on behalf of the petitioner to evade tax. Indubitably, there is a technical violation that has been committed by the petitioner. However, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the e- Invoices and the E-Way Bills. The only descrpency that was found at the time of detention was that one of the E-Way Bills had expired. Apart from this discrepancy, there is no other finding with regard to intention of the petitioner to evade tax. He relied upon the documents to indicate that the vehicle had broken down. The same is evidenced by the letter of the mechanic, who had repaired the particular vehicle. Furthermore, the movement of the goods have been traced by way of the fast tag chart. He further submits that none of these documents were considered by the authorities. He further relies upon the judgments in M/s Pepsico India Holdings Limited Lucknow v. Commissioner of Trade Tax reported in 2003 U.P.T.C. 856 and Jain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fferred by the petitioner with regard to the fresh generation of the E-Way Bill, as the same had expired ten days before the detention. However, it is to be noted that the goods in the vehicle were for two e-Invoices and two E-Way Bills and only one E-Way Bill had expired. There is no dispute with regard to the consignor and consignee nor any dispute with regard to the description of the goods in the vehicle. In relation to the e-Invoices and the E-Way Bills, the authorities have not been able indicate any intention whatsoever on behalf of the petitioner to evade tax. Indubitably, there is a technical violation that has been committed by the petitioner. However, the authorities have not been able to indicate in any manner that the E-Way Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
