2024 (2) TMI 655

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..... n consideration of the arguments made 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. In the present case, the defect was of a technical nature only and without any intention to evade tax. Accordingly, the penalty imposed under Section 129(3) of the UPGST Act i .....

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..... which the goods were being transported; secondly, only part B of the e-way bill could not be generated; thirdly, the department has not been able to indicate any intention of the petitioner to evade tax. Furthermore, in the present case, this was not a sale that was being made to third party, but the goods are transported from one branch of the petitioner to another branch. He relied upon judgment .....

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..... e Authority to indicate that part 'B' of the e-Way Bill was not filled up. 5. Upon consideration of the arguments made 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. 6. Furthermore, judgement relied upon by the petitioner are directly on the point a .....

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