9911796707
TMI Blog2025 (3) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that the goods in question was despatched to Aligarh as intra-state stock transfer from one unit to another unit. Since the goods in transit were not sold goods but intra-state stock transfer, therefore, no adverse view should be drawn. Further, the mistake of the driver has been disbelieved only on the ground that at the time of making statement, the driver did not make statement that he visited his village due to illness of his child and stayed there for three days but on the very first instance, letter dated 16.3.2021 was filed before the respondent authority stating therein that due to mistake of the driver, the validity of e-way bill was expired and without there being any intimation to the petitioner, the driver of the vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner 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 dated 12.3.2021. 4. He submits that the transportation of said goods was intra - state transfer of stock to its own business unit situated at different city within the State of UP. He further submits that as soon as the vehicle l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 wisdom has not updated the same, therefore, the penalty is justified. 9. After hearing learned counsel for the parties, the Court has perused the records. 10. Admittedly, the goods were in transit when the same was intercepted on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 dealer was cancelled, it was a minor breach. The authority could have initiated proceedings under section 122 of the CGST Act instead of proceedings under section 129 of the CGST Act. Section 129 of the CGST Act must be read with sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 to the goods in question. Once there was no intention to evade payment of tax, the entire proceedings initiated against the petitioner are vitiated and are liable to be set aside. 16. In view of the aforesaid discussions and lookin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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