9911796707
TMI Blog2024 (2) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... ities that there was intention to evade tax is based only on the factual matrix that the distance between Delhi and Meerut is only about 75 kilometers, which could have allowed the petitioner to carry out multiple trips. In my view, no other material has been brought on record by the authorities to indicate that there was any mens rea on the part of the petitioner to evade tax. The reason of presumption of evasion of tax is without any basis in law, and accordingly, the order of detention and subsequent appellate order are illegal and required to be set aside. The order levying penalty and order dated May 18, 2019 are quashed and set-aside - The writ petition is allowed. - Hon'ble Shekhar B. Saraf, J. For the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e driver, the driver of the Vehicle No. DL1M-9583 started transportation from Delhi to Meerut, without updating Part-B of e-way bills; d. On 19.6.2018, when the aforesaid vehicle was entering Meerut, the same was stopped by Respondent No. 3 at 06:50 AM. Upon interception, driver produced the papers available with him relating to the transaction in question. in question; e. Immediately, after receiving the news of interception, transporter informed the same to the Petitioner whereupon Petitioner generated e-way bills again by updating Part-B of eway bills at 09:50 AM in the morning of 19.6.2018; f. Even though, the deficiency, even if, in Part B of e-way bills was cured by Petitioner by updating by Part B of e-way bills on 19. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U.P. and others (Writ Tax No.937 of 2022 decided on January 16, 2024) wherein this Court 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 intention to evade tax would not lead to imposition of penalty under Section 129(3) of the Act. 5. In the present case, apart from the factual aspect that the Part B of E-Way Bills was not filled up, there is no material on record to show that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing carried out in the vehicle and the invoice. 7. In light of the above, the reason of presumption of evasion of tax is without any basis in law, and accordingly, the order of detention and subsequent appellate order are illegal and required to be set aside. 8. It is to be noted that it is upon the authorities to pass orders under Section 129 of the Act on the basis of some investigation that may indicate an intention to evade tax. The same cannot be solely on surmises and conjectures. 9. In light of the above, the order levying penalty and order dated May 18, 2019 are quashed and set-aside. The writ petition is allowed. Consequential reliefs to follow. The respondents are directed to return the security to the petitioner within f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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