2025 (1) TMI 207

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..... d 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 the wake of mere technical breac .....

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..... art of the respondent no.2 to consider and pass an appropriate reasoned order. In this case, no reasons are assigned nor any discussion is mentioned in the impugned order of seizure and notice of penalty.' Conclusion - When substantial compliance of the provisions is disclosed and when the physical inspection of goods tallies with the goods declared in the E-Way Bill and no intent of tax evasi .....

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..... the assessee to show cause. After physical inspection of the goods no discrepancy was found. The goods tallied with the description in the E-Way Bill. The assessee on show cause resisted the proceedings by filing a response. According to the assessee there was no intent to evade the tax. The goods in the vehicle were fully reconciled with the E-Way bill. Non filling of the part of E-Way Bill would .....

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..... lies with the goods declared in the E-Way Bill and no intent of tax evasion is made out, proceedings under Section 129 of GST Act become vitiated. In VSL Alloys (India) Pvt. Ltd. Vs State of U.P. and Another (Writ Tax No.- 637 of 2018) this Court has held as under: We are in full agreement with the submission of learned counsel for the petitioner and after perusal of the relevant documents, we fin .....

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..... iscussion is mentioned in the impugned order of seizure and notice of penalty. The respondent no.2 has also not considered the above notification dated 07.03.2018. The matter is covered by the judgment rendered in VSL Alloys (supra). The impugned order dated 22.12.2023 passed by the respondent no. 2, Additional Commissioner, Commercial Tax Grade-2 (Appeal)-I, State Tax, Noida is unsustainable and .....

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