2024 (7) TMI 916

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....which the same was confirmed by the appellate authority on the ground that the Part-B of the E-way bill was not duly filled. 3. Learned counsel for the petitioner submits that the goods in question was duly covered by all required documents under the Act, such as tax invoice, e-way bill and R.R. In the e-way bill, Part-B was not duly filled, hence the proceedings were initiated. He further submits that there was no intention to avoid payment of tax. It was a technical error, hence no adverse inference can be drawn against the petitioner. 4. In support of his submission, he has placed reliance upon the judgments Roli Enterprises Vs. State of U.P., 2024 158 taxmann.com 468 (Allahabad) and Citykart Retail Pvt. Ltd. Vs. Commissioner, Comm....

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....o evade the duty can be ascertained, only on the allegation that Part-B of the e-way bill was not filled, more so, in view of the fact that the vehicle in which the goods were being transported on a Delhi number, the said issue being decided in the judgment dated 13.04.2018 in the case of VSL Alloys India Pvt. Ltd. (supra) covers the issue raised in the present case also, as such, for the reasoning recorded above, the impugned order dated 18.04.2018 and the appellate order dated 14.05.2019 are set aside." 9. Similarly, this Court in para no. 6,7 & 8 of the case of Roli Enterprises (supra) has held as under:- "6. One may look into the judgment passed in M/s Citykart Retail Pvt. Ltd.'s case (supra) and lay reliance on two para....