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Detention/penal proceedings for unloading goods at an additional place of business were challenged where the goods were accompanied by a valid tax invoice and valid e-way bill. The First Appellate Authority accepted the taxpayer's explanation that unloading occurred at an additional place subsequently registered, treating the lapse as technical with no intent to evade tax and no demonstrated revenue loss. The Revisional Authority could not substitute its view and reverse a reasoned appellate order absent prejudice or monetary loss. The revisional order was set aside and the appellate order was restored, allowing the petition. - HC
Detention/penal proceedings for unloading goods at an additional place of business were challenged where the goods were accompanied by a valid tax invoice and valid e-way bill. The First Appellate Authority accepted the taxpayer's explanation that unloading occurred at an additional place subsequently registered, treating the lapse as technical with no intent to evade tax and no demonstrated revenue loss. The Revisional Authority could not substitute its view and reverse a reasoned appellate order absent prejudice or monetary loss. The revisional order was set aside and the appellate order was restored, allowing the petition. - HC
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