9911796707
TMI Blog2024 (11) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... discrepancy of physically able goods with the goods disclosed in the E-Way Bill. The assessee on show cause resisted the proceedings - According to the assessee there was no intent to evade the tax. The goods in the vehicle were fully reconciled with details stated in the E-Way bill. Non filling of the part of E-Way Bill would not trigger the proceedings under Section 129 of the GST Act. The facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate Tax, Judicial Division, Etawah is unsustainable and is quashed - Petition allowed. - Hon'ble Ajay Bhanot, J. For the Petitioner : Aditya Pandey For the Respondent : C.S.C. ORDER HON'BLE AJAY BHANOT, J. Heard Shri Aditya Pandey, learned counsel for the petitioner and Sri Ravi Shankar Pandey, learned Additional Chief Standing Counsel for the State respondents. The impugned order arise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich are admitted and disclosed from the records are these. There was no discrepancy in the goods which were physically found at the time of inspection and details of goods recorded in the E-Way Bill available with the driver of the vehicle. The authorities below have not found any intent to evade tax. This Court has set its face against initiation of proceedings under Section 129 of GST Act in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. In the present case, all the documents were accompanied the goods, details are duly mentioned which reflects from the perusal of the documents. Merely of none mentioning of the vehicle no. in Part-B cannot be a ground for seizure of the goods. We hold that the order of seizure is totally illegal and once the petitioner has placed the material and evidence with regard to its claim, it was obliga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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