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2024 (2) TMI 1181
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....Mahajan ORDER 1. Heard Sri Aloke Kumar, learned counsel appearing on behalf of the petitioner, Sri Gaurav Mahajan, learned counsel appearing on behalf of the GST council and Sri Ravi Shankar Pandey, learned Additional Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order imposing penalty ....
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.... of the same, counsel appearing on the behalf of the petitioner relies on a judgement passed in M/s Globe Panel Industries India Pvt. Ltd. v. State of U.P. and Others (Writ Tax No.141 of 2023 decided on February 5, 2024) wherein the factual matrix was quite similar to the present case. 4. Per contra counsel appearing on behalf of the respondents have submitted that in the event the e-way bill e....
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....early does not indicate any mens rea whatsoever for evasion of tax. The goods were accompanied by the relevant documents and the explanation of the petitioner with regard to slow movement of the goods coupled with GPS tracking system clearly indicate that the truck was moving slowly due to mechanical fault in the engine of the vehicle. This factual aspect should be considered by the authorities be....