9911796707
TMI Blog2024 (2) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by respondent No.2/Additional Commissioner Grade- 2 (Appeal)-II, Commercial Tax, Meerut under Section 107 of the Act. 3. Learned counsel appearing on behalf of the petitioner submits that the following facts are not in dispute : a. Petitioner supplied goods to M/s Idea Cellular Limited, Mangal Pandey Nagar, Meerut vide tax invoices no. 5204046997 & 5204046998 dated 18.6.2018 of Rs 1,16,583.98/- and Rs 22,77,755.98/- respectively, after charging IGST @ 18%; b. After preparing invoices dated 18.6.2018, Petitioner generated e-way bills no. 7710 1550 4255 & 7410 1550 4256 in respect of the two transactions, which were valid till 21.6.2018. However, since the vehicle number was not informed by the transporter, hence Part-B of e-way bills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted reply before Respondent No. 3 stating the circumstances in which Part B of e-way bills was not updated initially and that the same was updated prior to passing of the detention order; h. Respondent No. 3 then passed order dated 26.6.2018, by rejecting the reply furnished by Petitioner and confirming demand of tax and penalty of Rs 3,65,274/- each, on the sole ground that Part B of e-way bills were not filled and thus the same was not a valid e-way bills for transportation of goods; i. Aggrieved with the order dated 26.6.2018, Petitioner filed statutory appeal before Respondent No. 2 on various grounds mentioned in the memo of appeal; and j. By impugned order dated 18.5.2019, Respondent No. 3 dismissed the appeal filed by Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason of non filling up of Part B of the E-Way Bills to the authorities. However, the authorities have not considered the explanation and rejected the same on the basis of only the factual aspect that the distance between Delhi and Meerut is about 75 kilometers. The presumption that has been made by the authorities 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. Furthermore, it is to be noted that the other columns of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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