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of <h1>Legal Challenge Resolved: Tax Appeal Delay Pardoned, Case Remanded for Fresh Evaluation of Potential Tax Evasion</h1> <h3>KDG Projects Private Limited & Anr. Versus The Assistant Commissioner of State Tax, Bureau of Investigation (North Bengal), Raiganj Zone & Ors.</h3> The SC condoned a 16-day delay in filing the appeal and remanded the tax case for fresh consideration. The Court directed the appellate authority to ... Detention of goods alongwith the vehicle - E-way bill was valid up to 22nd January, 2021 and the vehicle, which was transporting the goods was intercepted on 25th January, 2021 and by then, the e-way bill had expired - mala fide intention on the part of the appellants in not extending the e-way bill and transporting the goods after the expiry of the e-way bill, or not - HELD THAT:- The learned appellate authority should consider the question as to whether there was any intentional attempt made by the appellants to evade payment of tax. Since this aspect has not been considered by the learned appellate authority, we are constrained to remand the matter to the appellate authority for fresh consideration. The appeal as well as the writ petition are disposed of and consequently, the order passed by the learned appellate authority dated 30th November, 2021 is set aside and the appeal stands restored to the file of the appellate authority to be decided on merits and in accordance with law. Issues:1. Application for condonation of delay in filing appeal.2. Appeal against order declining interim protection and directing affidavit-in-opposition.3. Challenge to order imposing tax and penalty due to expired e-way bill.4. Consideration of intentional attempt to evade tax.5. Remand for fresh consideration by appellate authority.Analysis:1. The judgment begins with an application to condone a 16-day delay in filing the appeal. The Court, after hearing both parties, is satisfied with the reasons provided in the affidavit and consequently condones the delay, allowing the application.2. The next issue pertains to an intra-court appeal challenging an order that declined to grant interim protection and directed the filing of an affidavit-in-opposition. The appellants contested an order requiring them to pay 100% tax and penalty due to an expired e-way bill. The Court noted the appellants' arguments regarding unintentional oversight and lack of intention to evade tax. The appellate authority's dismissal of the appeal was based solely on the expired e-way bill without considering any mala fide intention. The Court remanded the matter for fresh consideration, directing the appellants to obtain an affidavit from the transporter to establish the bona fides.3. The Court emphasized the need for the appellate authority to evaluate whether there was an intentional attempt to evade tax, which was not adequately addressed in the initial decision. The matter was thus remanded for a fresh decision on merits and in accordance with the law, with specific instructions for obtaining necessary details and affidavits within a specified timeline.4. Ultimately, the appeal and connected application were disposed of with no order as to costs, and the Court directed the expeditious provision of a certified copy of the order to the parties upon compliance with legal formalities. The judgment was delivered by one judge, with agreement from the other judge.
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