9911796707
TMI Blog2024 (7) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in Citykart Retail Pvt. Ltd. [ 2022 (9) TMI 374 - ALLAHABAD HIGH COURT] has held that ' There is no allegation that the goods being transported were being transported without payment of tax. The explanation offered by the petitioner for not filling the Part-B of e-way bill, is clearly supported by the Circulars issued by the Ministry of Finance wherein the problem arising in filling the part-B of e-way bill was noticed and advisories were issued.' The impugned orders cannot sustain - Petition allowed. - Hon'ble Piyush Agrawal, J. For the Petitioner : Nikhil Pandey, Vedika Nath For the Respondent : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Ms. Yashonidhi Shukla, learned counsel for the petitioner and Mr. Ravi Shan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial has been brought on record to show that there was any evidence with regard to evasion of tax. Further, only on the allegation that Part-B of the e-way bill was not filled, no adverse inference can be with regard to evasion of tax. 8. This Court in para nos. 7 8 of the case of Citykart Retail Pvt. Ltd. (supra) has held as under: 7. In view of the contentions of the parties and the material placed on record, it is clear that the only allegation levelled against the petitioner leading to seizure of the goods was that Part-B of the e-way bill was not filled up. There is no allegation that the goods being transported were being transported without payment of tax. The explanation offered by the petitioner for not filling the Part-B of e-way b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blem arising in filling the part-B of e-way bill was noticed and advisories were issued. 8. In the present case, prima-facie no intent to evade the duty can be ascertained, only on the allegation that Part-B of the e-way bill was not filled, more so, in view of the fact that the vehicle in which the goods were being transported on a Delhi number, the said issue being decided in the judgment dated 13.04.2018 in the case of VSL Alloys India Pvt. Ltd. (supra) covers the issue raised in the present case also, as such, for the reasoning recorded above, the impugned order dated 18.04.2018 and the appellate order dated 14.05.2019 are set aside. 7. In the present case, the facts are quite similar to one in M/s Citykart Retail Pvt. Ltd.'s case ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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