2024 (8) TMI 452

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..... Sri Suyash Agarwal, learned counsel for the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel for the State respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 16.03.2022 passed by the Additional Commissioner Grade-2 (Appeal) 2, Commercial Tax/State Tax, Agra. 3. Learned counsel for the petitioner submits that the petitioner. ha .....

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..... e. To the notice, the petitioner submitted his reply stating therein that an amended E-way bill dated 08.08.2021, generated on 08.08.2021 night and 09.08.2021 morning, which was presented on the very next day. Not being satisfied from the reply of the petitioner, the impugned order was passed on 17.08.2021 seizing the goods and levied the penalty against which the petitioner filed appeal, which ha .....

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..... tained and the order dated 17.08.2021 was passed on the ground that E-way bill had expired. It is not the case of the revenue that before passing of the seizure order, an amended E-way bill was not produced. It is also not the case of the revenue that any finding of mens rea with regard to intention to evade payment of tax, was recorded as even the revenue authority before this Court fails to show .....

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..... the said Act, which mandate the intention to evade payment of tax. Once the authorities have not observed that there was intent to evade payment of tax, proceedings under section 129 of the CGST Act ought not to have been initiated, but it could be done under section 122 of the CGST Act in the facts & circumstances of the present case. It is also not in dispute that after release of the goods, the .....

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..... Tax No. 600 of 2022 (M/s Gobind Tobacco Manufacturing Company & Another Vs. State of U.P. & Others) quashed the levy of penalty under section 129 of the GST Act with heavy costs upon the Revenue for abuse of their powers." 9. In view of the above facts as stated as well as law laid down in the aforesaid judgment, the impugned order cannot be sustained in the eyes of law and the same is hereby qua .....

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