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HC set-aside seizure order as there was no intention to evade tax and part-B of E-way bill was duly filled
THE ALLAHABAD HIGH COURT IN THE CASE OF Fashion Safety Footwear Pvt. Ltd. V/s Additional Commissioner, Grade-2 (Appeal)-II, Commercial Tax, Jhansi
Writ Tax No. 1005 of 2022, decided on 2-8-2024
👉 Issue:-
✔️ Can penalty would be imposed under Section 129(3) if there was defect in E- way bill was of a technical nature only and same was caused without any intention to evade tax?
👉 The Hon’ble High Court Judgement:-
✔️ Where, it was held that, when defect was of a technical nature only and same was caused without any intention to evade tax, then, penalty imposed under Section 129(3) was unsustainable, further, in instant case, Part B of E-way bill was duly filled, which was produced before respondent-department and respondent-department had not recorded any finding with regard to mensrea i.e. intention of petitioner-assessee to evade payment of tax, therefore, impugned appellate order and impugned seizure order were set aside.
Section 129 of Central Goods and Services Tax Act, 2017
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