9911796707
TMI Blog2024 (5) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... l-01 was done with intention to evade tax. In spite of the same, the respondent authorities have chosen to impose maximum penalty whereas the law provides for lesser penalty under Section 122 of the Act. The issue in the present petition is covered by Division Bench judgment of this Court in Harley Foods Products Ltd. vs. State of U.P. [ 2018 (11) TMI 704 - ALLAHABAD HIGH COURT ], where it was held that 'Goods were accompanied with all the requisite documents including Gujarat e-way bill dated 21.03.2018, therefore, there was no ground to hold that the goods were coming in contravention of the provision of GST Act/Rule and the intention of the petitioner was to evade the payment of Tax' and thus no case made out with regard to evasi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stituted by new provisions and earlier ones had become otiose. Insistence upon petitioners, at the time of issue of seizure memos and show-cause notices to have downloaded e-way-bill 01 and/or 02 and its non compliance by referring to Government's notification dated July 21, 2017 read with Commissioner's circulars dated July 22, 2017 and August 9, 2017 and also rule 138 as substituted vide Government notification dated September 20, 2017, though it was never imposed and made operative, was/is clearly erroneous and illegal. Notification dated January 31, 2018 whereby rule 138 was completely changed by substitution and made effective from February 1, 2018, it appears, escaped attention of authorities concerned, though it is this provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018. Thereafter, it stands substituted by another rule 138 vide U. P. GST (Fourteenth Amendment) Rules, 2018, notification dated March 26, 2018, made effective from April 1, 2018. Probably, the above pace of change derailed respondent authorities also in their understanding as to which provision has to be followed and implemented and what has to be observed/applied/ obeyed by petitioners and their transporters. That is how impugned orders have been passed under a clear misconception of non-downloading of e- way bill 01 or 02, as the case may be, though under rule 138, which had come into force on February 1, 2018, the form(s) required to be downloaded by dealers or transporters are different. 53. In these peculiar facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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