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TMI Blog2024 (7) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... n was intercepted and same was detained on the ground that the e-way bill was not duly filled as required under the Act and after giving due notice to the respondent, the order was passed specifically mentioning therein that there was an intent to avoid the payment of tax. Once the authorities have recorded a finding of fact that there was an intent to avoid the payment of tax, the appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n allowed. - Hon'ble Piyush Agrawal, J. For the Petitioner : Avinash Chandra Tripathi For the Respondent : Amit Mahajan,Niraj Kumar Singh ORDER HON'BLE PIYUSH AGRAWAL, J. 1. List revised. Nobody has appeared on behalf of respondents. 2. Heard Mr. Rishi Kumar Learned ACSC for the petitioner-State. 3. By means of present petition, the petitioner is, praying, inter alia, for the following r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t part -B of the e- way bill was not duly filled, therefore, after interception of the goods, a show cause notice was issued to the respondent but the respondent, in its wisdom, did not submit any reply to the said show cause notice, therefore, the authorities below had passed the order under Section 130 of the Act after recording specific finding that the goods in question were being transported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding of fact has been recorded by the detaining authority that there was an intention to avoid the payment of tax, therefore, the impugned order is bad and liable to be set aside. He prayed for allowing the present petition. 5. After hearing learned counsel for the petitioner, the Court has perused the records. 6. It is not in dispute that the goods in question was intercepted and same was det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in order to reverse the finding that there was no intent to avoid the payment of tax, nor recorded any reason that the said case law relied upon was applicable in the facts of the present case. In such circumstance, the impugned order cannot be sustained in the eyes of law. 7. In view of above, the writ petition is allowed . The impugned order dated 26.4.2019 is hereby quashed. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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