9911796707
TMI Blog2024 (5) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... as taken place actually. In the present case, no such burden of proof has been discharged by the respondents. From the documents available, it is clear that the respondent authorities have not been able to indicate or prove any mens rea for evasion of tax. The impugned orders dated August 13, 2018, August 14, 2024 and the appellate order dated January 8, 2019 are quashed and set aside - amount of penalty and security that has been deposited by the petitioner to be refunded within a period of six weeks from date. The petition is allowed. - HON'BLE SHEKHAR B. SARAF, J. For the Petitioner :- Pooja Talwar For the Respondent :- C.S.C., A.S.G.I. 1. Heard Mrs. Pooja Talwar, learned counsel for the petitioner and Sri Rishi Kumar, learned Addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of very little evidentiary value. 6. Mrs. Pooja Talwar, counsel appearing on behalf of the petitioner has placed reliance on a judgement of a coordinate Bench of this Court authored by Hon'ble Saumitra Dayal Singh, J., in M /s Anandeshwar Traders v. State of U.P. and Others reported in (2021 U.P.T.C. [Vol.107]-421), wherein his Lordship has held as follows :- 10. Even if the dealer does not cancel the e-way bill within 24 hours of its generation, it would remain a matter of inquiry to determine on evidence whether an actual transaction had taken place or not. That would be subject to evidence received by the authority. As such it was open to the seizing authority to make all fact inquiries and ascertain on that basis whether the goods h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en of proof has been discharged by the respondents. 8. From the documents available, it is clear that the respondent authorities have not been able to indicate or prove any mens rea for evasion of tax. 9. In light of the same, the impugned orders dated August 13, 2018, August 14, 2024 and the appellate order dated January 8, 2019 are quashed and set aside. Consequential reliefs to follow. 10. The amount of penalty and security that has been deposited by the petitioner to be refunded within a period of six weeks from date. 11. Accordingly, this writ petition stands allowed. 12. A general caution is required to be given to the authorities in respect of the non-assistance and non-providing the relevant documents to the counsel appearing on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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