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TMI Blog2025 (4) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax Act, 2017 imposing penalty and appellate order dated 30.05.2024 passed by Additional Commissioner, Grade-2 (Appeal)-3, State Tax, Noida, confirming the order of penalty passed by Assessing Authority. 3. The brief facts of the case are that petitioner is a registered dealer under the GST regime having GSTN No. 09AEWPA1632E1ZN. It is engaged in the sale and purchase of computer and other hardware material. The petitioner firm had carried a stock transfer of goods from its Agra Headquarter to Ghaziabad Branch amounting to Rs. 8,45,000/- and Rs. 1,43,500/- inclusive of tax and issued invoice No. ST/OUT/BMC/365, e-way bill no. 4113 1890 1103 and ST/OUT/BMC/366, e-way bill no. 4113 1891 6631, respectively for the said transactions. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... others, 2024 UPTC 221, Indeutsch Industries Pvt. Ltd. vs. State of U.P. & others reported in [2024 UPTC (Vol. 116) 579], M/s. Exch. Therm Engineering Company vs. State of U.P. and others [2024 UPTC (Vol. 116) 362] and M/s Rawal Wasia Yarn Dying Pvt. Ltd. vs. Commissioner Commercial Tax and another [2024 NTN (Vol. 84) 213]. 5. Learned Standing Counsel while opposing the writ petition submitted that there was an intention to evade the tax. He further submitted that when the goods were intercepted only Part A of the invoice No. ST/OUT/BMC/365, e-way bill no. 4113 1890 1103 was filled and Part B of the e-way bill required for transportation was not filled and it was generated on 06.03.2025 at 4:28 AM that is after about one hour when the vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from one place to another. The question is no more res integra after the 14th Amendment of the Uttar Pradesh Goods and Service Tax Rules, 2017 which came into effect from 01.04.2018. Post amendment in the Rule, it has become obligatory that goods should be accompanied with complete e-way bill. The co-ordinate Bench in Akhilesh Traders (supra) had held that in case goods are not accompanied by e-way bill, a presumption may be read that there is an intention to evade tax. Such a presumption of evasion of tax then becomes rebuttable by the materials to be provided by the owner/ transporter of the goods. Relevant paras 7 and 8 are extracted hereasunder:- "7. This Court in umpteen cases where penalties were being imposed under Section 129 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the e-way bill. The Court held as under:- "11. Mere furnishing of the documents subsequent to the interception can not be a valid ground to show that there was no intention to evade tax. There must be some reasonable grounds to justify the nonproduction of documents at the proper time. 12. Furthermore, the judgments upon which the petitioner is relying are prior to April 2018, when there were actually some difficulties with the generation of e-way bill. But after April, 2018 those difficulties have been resolved and now there is no difficulty in generating and downloading the e-way bill. 13. The argument raised by the counsel appearing on behalf of the petitioner that the vehicle was parked at the godown for unloading is not support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01" 13. Moreover, conduct of the petitioner clearly reveals that an intention to ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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