9911796707
TMI Blog2024 (5) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... k transfer and there is no intention on the part of dealer to evade any tax, the minor discrepancy as to the registration of vehicle in State in the e-way bill would not attract proceedings for penalty under Section 129 and the order passed by the detaining authority as well as first appellate authority cannot be sustained. Moreover, the Department has not placed before the Court any other material so as to bring on record that there was any intention on the part of the dealer to evade tax except the wrong mention of part of registration number of the vehicle in the e-way bill. There is a minor discrepancy in Part-B of the e-way bill where the description of the vehicle is entered by the dealer. The orders dated March 19, 2019 and March 16, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Commissioner, Grade-II (Appeal) - II State Tax, Agra. The appeal was dismissed vide order impugned dated March 16, 2020. Hence, the present writ petition. 4. Sri Shubham Agrawal, learned counsel for the petitioner submitted that it was a case of stock transfer by the dealer from its unit at Ludhiana to sale depot at West Bengal. The goods which were in transit were accompanied by necessary documents and the e-way bill. The only mistake on the part of the person in-charge who had downloaded the e-way bill was wrong entry of the Vehicle No.PB 11 AN 9287 in place of RJ 13 GB 0072. Except this fact the goods were being transported along with all the necessary documents. According to learned counsel, there was no intention to evade the tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered as a human error and will be covered under the circular No.41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018, as the number mentioned in the e-way bill was PB 11 AN 9287 and the mistake is clerical in nature. 8. It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Ludhiana to its sale depot at Asansol, West Bengal. From perusal of the e-way bill which has been brought on record, it is clear that the vehicle number has been mentioned as PB 11 AN 9287. 9. As there is no dispute to the fact that it is a case of stock transfer and there is no intention on the part of dealer to evade any tax, the minor discrepancy as to the registration of vehicle in State in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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