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TMI Blog2024 (2) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... by counsel appearing on behalf the parties and upon perusal of the documents, it is clear that the department has been unable to indicate any intention of the petitioner to evade tax. The defect is of a technical nature only and without any intention to evade tax. Accordingly, the penalty imposed under Section 129(3) of the Act is not sustainable. The writ petition is allowed. - Hon'ble She ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aligarh under Section 107 of the Act. 3. The factual matrix in the present case is that the goods were accompanied by the invoice, E-Way Bill, Gate Pass, 9R and bilty. The only flaw, on the basis of which goods were detained, was that the Part B of the E-Way Bill was not filled up. However, as pointed out by the learned counsel appearing on behalf of the petitioner, the invoice and bilty containe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had considered two judgements of the Allahabad High Court in VSL Alloys (India) Pvt. Ltd v. State of U.P. and another reported in 2018 NTN [Vol.67]-1 and M/s Citykart Retail Private Limited through Authorized Representative vs. Commissioner Commercial Tax and Another reported in 2023 U.P.T.C. [Vol.113]-173 and held that non filling up of Part 'B' of the E-Way Bill by itself without any i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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