Tax Evasion Penalty Quashed Due to Uncontrollable Delay in Vehicle Transit; Refund Ordered for Assessee.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of penalty - evasion of payment of tax - The fact remains that vehicle could not reach its destination within the time mentioned in the e-way bill as the situation is beyond control of the petitioner as mentioned in the affidavit of driver of the vehicle and there was also no intention of the petitioner to evade the payment of tax - The order quashed - Amount deposited by the assessee as per the order, directed to be refunded - HC....