9911796707
TMI Blog2025 (2) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is a Proprietorship firm engaged in the business of execution of civil work contracts. On 29.08.2023, pursuant to the work order, the petitioner purchased 24.948 kgs. of durapave bitumen from M/s Indian Oil Corporation, Mathura, but due to technical mistake, at the time of generating the e-way bill, instead of tax invoice number, SAP Doc. No. 770455482 has wrongly been mentioned due to human error. On 30.08.2023, the vehicle along with goods transporting from Mathura to Mirzapur, was intercepted and seized at Anant Ram Toll Plaza, Etawah on the ground that different tax invoice number mentioned in the e-way bill, although the tax invoice, bilty, etc. accompanying the goods were valid. He further submits that the respondent no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessment order, particular transaction may not escape its liability to tax, if any. In support of his submission, he has placed reliance on the judgement of this Court in M/s Zhuzoor Infratech Private Limited Vs. Additional Commissioner, Grade - 2 & Another [Writ Tax No. 830/2024, decided 14.02.2025]. 7. After hearing learned counsel for the parties, the Court has perused the record. 8. It is admitted that the goods in question were onward journey from Mathura to Mirzapur when it was intercepted at Etawah and on physical verification, it was found that there was mis-match in tax invoice and e-way bill. In the e-way bill, instead of tax invoice number, SAP document number was mentioned, which was also present in the tax invoice it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.12.2022, which was valid up to 16.12.2022. In the present case, the e-way bill has not been cancelled within its validity, therefore, no adverse view can be taken against the petitioner that if the goods were not intercepted, transaction in question could have escape to assessment. 13. This Court in the case of M/s Sun Flag Iron and Steel Company Limited Vs. State of UP and others; Neutral Citation No. 2023:AHC:215906 has held that the purpose of e-way bill is that the department should know the actual movement of the goods and once the e-way bill is not cancelled within the prescribed period, the genuineness of the transaction cannot be questioned. Relevant paragraph of the said judgement is quoted hereunder: 11. Under the G.S.T. reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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