2024 (3) TMI 162

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....shwajit, learned counsel appearing on behalf of the petitioner and Sri Ravi Shankar Pandey, learned Additional Standing Counsel appearing for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the order imposing penalty dated September 15, 2018 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax A....

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....he goods was explained by the fact that the total quantity of the goods was 13,820 kilograms out of which 8200 kilograms were dropped at Shamli and the balance goods were taken to Muzaffar Nagar. 5. Learned counsel appearing on behalf of the petitioner relied on the Dharm Kata to indicate the exact weight of the goods that were delivered at Shamli, and thereafter, at Muzaffarnagar. This factual....

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....urchaser and the total quantity in two e-way bills and two invoices matched, and accordingly, there was no intention to evade tax in any manner whatsoever. 8. In light of the above, I am of the view that the finding of the authorities with regard to intention to evade tax is not supported by the factual matrix of the present case, and accordingly, the impugned orders dated September 15, 2018 an....