9911796707
TMI Blog2025 (1) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority had invoked Section 129 of the Act since, the facts of the present case shows there appears to have 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 goods, which were sent to the appellants/customer was not disclosed. However, on a comparison of the e-way bill raised on 6th July, 2023 alongwith the tax invoice raised by the appellants show that the goods moved in the same vehicle bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e: 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 learned Single Bench declining to grant any interim order but directing affidavits to be exchanged. 2. At the request made by the learned advocates for the parties and with their consent, the writ petition as well as this appeal are disposed of by this common order and judgment. 3. The short issue, which falls for consideration is whether the appellate authority viz., the Senior Joint Commissioner of Revenue, Bally Circle was justified in dismissing the assessees' a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that of M/s. Shova International, 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, merely because the appellants did not disclose the name of the company and the full particulars of his supplier, cannot be stated to be a ground that the appellants had intention to evade the payment of tax. 6. Thus, in the peculiar facts and circumstances of the case, the power under Section 129 (1) (a) of the Act co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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