2021 (12) TMI 655

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....ned and released on payment for a sum of Rs. 3,52,808/- on 01.02.2019. He further submits that there is no evasion of tax and in any event the fact remains that the E-way bill was generated post facto after the lorry was seized. He therefore submits that there was no evasion of tax. The case of the petitioner is that the respondents have wrongly issued the notice contrary to Sections 122 (1) which reads as under:- ''122.Penalty for certain Offences: (1)Where a taxable person who- (i)Supplies any goods or services or both without issue of any invoice of issues an incorrect or false invoice with regard to any such supply; (ii)issues any invoice or bill without supply of goods or services or both in ....

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....or produces fake accounts or documents or furnishes any false information or return with an intention to evade payment of tax due under this Act; (xi)is liable to be registered under this Act but fails to obtain registeration; (xii)furnishes any false information with regard to registration particulars, either at the time of applying for registration, or subsequently; (xiii)obstructs or prevents any officer in discharge of his duties under this Act; (xiv).transports any taxable goods without the cover of documents as may be specified in this behalf. (xv)suppresses his turnover leading to evasion of tax under this Act; (xvi)fails to keep, maintain or retain books of account and other docu....

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....on is liable to be dismissed as the petitioner has challenged the notice which is a proposal. 4.I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Counsel for the respondents. 5.The respondent have only issued a notice proposing to impose penalty and tax. It is open to the petitioner to explain the same before the respondents, considering the fact that, the petitioner has also got the vehicle released on payment of the amount on 01.02.2019, there is no merits in the present writ petition. 6.Therefore, this writ petition is dismissed with liberty to the petitioner to participate in the said proceeding by filing a reply to the impugned notice dated 24.01.2019 within a period ....