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TMI Blog2024 (7) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... in question were going up to Distt. Ghaziabad and same was intercepted at distt. Hapur under the pretext that it was not on its normal route as well as the driver of the truck was having mobile number of a dealer of Distt. Hapur, therefore, inference has been drawn that the goods in question will be unloaded at distt. Hapur without having any proper document. The respondent authorities have not recorded any finding with regard to intention to avoid the payment of tax, in other words the mens ria is absent. Once there is no finding with regard to mens ria to avoid the payment of tax, the impugned order cannot be sustained in the eyes of law on this ground also. The impugned orders dated 30.7.2020 and 10/11.12.2019 are hereby quashed - Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. 4. Learned counsel for the petitioner further submits that under the G.S.T. regime, there is no provision for discloser of the route prior to movement of the goods. He submits that the said discloser was in the erstwhile regime i.e. under the VAT Act. He further submits that since it was crushing season and on the way at Moti Nagar, various sugar mills are situated, hence, there was heavy traffic jam and in order to avoid the same, the driver of the goods, has taken another route for Ghaziabad via Hapur. He further submits that goods in question were detained on the way of Ghaziabad via Hapur. 5. In support of his submission, learned counsel for the petitioner has relied upon the judgement of this Court in the case of M/s Om Prakash K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e unloaded at distt. Hapur without having any proper document. 10. It is also admitted that no discrepancy has been pointed out at the time of detention or seizure of the goods with regard to quality or quantity of the goods and the respondent authorities have also not recorded any finding with regard to mens ria to avoid the payment of tax. 11. It is also not the case of the respondents that under the GST Act, the dealer is required to disclose the specific route of its journey for movement of the goods. Learned ACSC also could not show that under the GST Act, the transporter of the goods has to adopt a particular route for transportation of the goods. 12. This Court in the case of M/s Om Prakash Kuldeep Kumar (supra) has held as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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