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TMI Blog2025 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... exit material slip and the E-way bill was issued as per the provision of the Act. Only a technical error was creeped out i.e. the place of dispatch of goods was mentioned as Ghaziabad in place of New Delhi. This Court in the case of The Commissioner Commercial Tax U.P. Lucknow Vs. S/S Saurabh Traders Railway Bus Stand Pilkhuwa Hapur [2020 (1) TMI 752 - ALLAHABAD HIGH COURT] has held 'the Officer managing the check post after verifying the goods on the basis of other documents available at that point of time and have filled up the blank column of Form 38 and there was no occasion for imposing penalty, as has been done by the Assessing Officer.' Further, the record shows that the authorities have not recorded any finding that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity Fair Pragati Maidan, New Delhi for display from Ghaziabad. Thereafter, on 18.03.2023, the petitioner, on cessation of AAHAR Exhibition, 2023, dispatched the goods in question from Pragati Maidan, New Delhi to its place of business accompanying with material exit slip issued by the Indian Trade Promotion Organization. 4. He further submits that the Vehicle No. DL1AF 2278 carrying the goods in question were intercepted at Mohan Nagar, Ghaziabad and on the physical verification being made, certain discrepancies were found in the E-way bill i.e. in the E-way bill, place of loading was mentioned as Ghaziabad in stead of New Delhi, on said basis, the detention order was passed by the respondent no.2. Thereafter, the goods in question were r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 9. Per contra, learned Additional Chief Standing Counsel supports the impugned orders and submits that in the event, the goods in question were not intercepted, the dealer petitioner ought to have succeeded in his attempt for avoid of payment of tax amount as the place of dispatch of goods in question were intentionally shown as Ghaziabad in place of New Delhi. 10. After hearing the parties, the Court has perused the records. 11. It is not in dispute that by either of the parties that the goods were dispatched along with genuine documents for display in Aahar Exhibition organized at Pragati Maidan, New Delhi to which a delivery challan as prescribed under Section 55 (1) was issued along with E-way bill and material entry slip at Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant to evade the tax. Inasmuch as goods were not for resale and were not liable to tax in the hands of the applicant it cannot be said that there was any violation of Section 28-A. In the circumstances, the penalty under Section 15-A(1)(0) is not sustainable. 14. In the result, the revision is allowed. The order of Tribunal dated September 3, 1990 is set aside and the penalty under Section 15-A(1)(o) is quashed. 17. Perusal sub Section 6 of Section 28A itself indicates that penalty can be imposed only after giving opportunity of being heard that the goods were being so transported in an attempt to evade payment of tax due or likely to be due under the Act and therefore mens rea becomes essential ingredient, and therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd unfilled should have filled the same himself in the light of Circular dated 03.02.2009 and should have allowed the vehicle to proceed alongwith the goods. It is undisputed that the goods transported were the same which were mentioned in the various documents (bill/builty/challan etc.) carried by the driver of the vehicle. 20. The judgment passed by this Court in the case of I.C.I. India Limited (supra) has clearly spelt out the law in this regard and a circular issued by the Revenue clearly indicates that the Officer managing the check post after verifying the goods on the basis of other documents available at that point of time and have filled up the blank column of Form 38 and there was no occasion for imposing penalty, as has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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