9911796707
TMI Blog2025 (3) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... y having GSTIN No. 09AAVCS0836Q2ZB and engaged in the business of manufacture and retail business of milk and milk related products. In the normal course of business, some stock was transferred from the business premisses of the petitioner situated at Aligarh to the business premisses of the petitioner situated at Firozabad and Agra and in pursuance thereof, the petitioner has issued two stock transfer challan i.e. Challan No. HQ0330 and Challan No. HQ0331 both dated 12.3.2021 and also generated e-way bill nos. 471168443572 and 441168443573, thereafter, the goods were loaded in Vehicle No. UP81AB9203 for delivery to its own business unit situated at Firozabad and Agra for which the transporter issued a consignment note bearing Bilty No. 398 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of M/s Shyam Sel and Power Ltd. Vs. State of UP and others, Neutral Citation No. 2023: AHC: 191074 and M/s Vacmet India Ltd. Vs. Additional Commissioner, Grade 2 Appeal and others, Neutral Citation No. 2023: AHC:200160 as well as judgement of Telangana High Court in the case of M/s Same Deutz Fahr India Pvt. Ltd Vs. State of Telangana and others (Writ Petition No. 13392 of 2020) decided on 23.9.2020. 8. Per contra, learned ACSC has supported the impugned order and submits that at the time of detention / seizure of the goods, the genuine documents as contemplated under the GST Act as well as the Rules were not accompanying with the goods. It is admitted that validity of the e-way bill was expired but the petitioner in its own wis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill was expired and without there being any intimation to the petitioner, the driver of the vehicle has started his onward journey after expiry of e-way bill. The said fact has not been disbelieved at any stage. 13. This Court in the case of Shyam Sel and Power Ltd. (supra) has held as under : 10. For invoking the proceeding under section 129(3) of the CGST Act, section 130 of the CGST Act was required to be read together, where the intent to evade payment of tax is mandatory, but while issuing notice or while passing the order of detention, seizure or demand of penalty, tax, no such intent of the petitioner was observed. Once the dealer has intimated the attending and mediating circumstances under which e-way bill of the purchasing de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o another, i.e., Agra to Mathura, the tax is to be charged as the goods in question, which were raw material and not a finished goods. 11. The specific point was raised before the authority also, but the authority failed to consider the same. Since the respondents have utterly failed to show any intention to evade payment of tax in the present case, the impugned order cannot be justified. 12.... 13.... 14. Since the goods in question were stock transfer from one Unit to another within the State of Uttar Pradesh (Agra to Mathura) and in absence of any provision being pointed out by the learned ACSC or any authority below that the goods (stock transfer) in transit were liable for payment of tax, no evasion of tax could be attributed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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