9911796707
TMI Blog2025 (1) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... BHATTACHARYYA Appearance:- For the Appellants: Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan. For the State: Mr. A. Ray, Ld. G.P. Mr. T. M. Siddique, Sr. Adv. Mr. N. Chatterjee Mr. T. Chakraborty. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. In this intra-Court appeal by the writ petitioners is directed against the order dated 16th December, 2024 in W.P.A. 29358 of 2024 passed by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been no intention to evade the payment of tax. The only reason for imposing the penalty is that in the e-way bill generated by the appellants in favour of M/s. CRM Ispat Private Limited dated 8th July, 2023 for outward supply, the despatch was shown to be made from Durgapur, West Bengal, Pin - 713212. The authorities are of the opinion that the full details of the company, which despatched the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, the appellants' supplier. 5. In any event, the e-way bill is generated based on an application made in the portal and in Part - A of the e-way bill, one of the details is to be furnished is place of despatch in which the appellants had mentioned as West Bengal, 713212 and this detail, which was disclosed while making the application was accepted and the e-way bill stood generated. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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