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    <title>2025 (9) TMI 803 - CALCUTTA HIGH COURT</title>
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    <description>The HC allowed the appeal, holding that documents (invoice, e-way bill, stock transfer voucher and transporter document) established lawful job-work stock transfer and negated mens rea to evade tax under s.129. The appellate and adjudicating authority orders were set aside, the penalty under s.129 deleted, and the bank guarantee furnished to the department ordered released and cancelled. The appeal, related application and writ petition were disposed of in favour of the appellant.</description>
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      <description>The HC allowed the appeal, holding that documents (invoice, e-way bill, stock transfer voucher and transporter document) established lawful job-work stock transfer and negated mens rea to evade tax under s.129. The appellate and adjudicating authority orders were set aside, the penalty under s.129 deleted, and the bank guarantee furnished to the department ordered released and cancelled. The appeal, related application and writ petition were disposed of in favour of the appellant.</description>
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