2022 (11) TMI 1185

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....GNANAM AND HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Appearance: For the Appellants : Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Jitesh Sah For the Respondents : Mr. A. Ray, Ld. G.P. Mr. T.M. Siddiqui Mr. D. Ghosh Mr. D. Sahu T.S. Sivagnanam J.: In Re. CAN 1 of 2022 We have perused the affidavit filed in support of the application for condonation of delay and we are satisfied that suff....

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.... the appellate authority, being the Senior Joint Commissioner of State Tax (Appeals), Commercial Estate, City Centre, Durgapur dated 6.4.2022. The order is a 23 pages order. At the first blush, it gives us an impression that this is a speaking order after discussing all issues which were canvassed by the appellants/writ petitioners. However, on a closer reading of the order, we find that discussio....

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....ng was of very huge in size and, therefore, the appellants had raised multiple e-weigh bills and loaded the goods into three trucks. One of the three trucks had already reached the consignee which was not disputed by the Revenue. The other two trucks could not reach the destination within the validity of the e-weigh bills i.e. 23.08.2021. The vehicle along with the goods were intercepted by the au....

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....ncluding that there was a willful attempt on the part of the dealer to evade the payment of tax. The concerned authority or the First Appellate Authority, is required to record the reasons in writing as to how and in what manner mens rea was established. Since this is lacking in the order passed by the Appellate Authority dated 6.4.2022, we are of the considered view that the matter should be rema....