2024 (8) TMI 452

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....Tax/State Tax, Agra. 3. Learned counsel for the petitioner submits that the petitioner. having GSTIN, is engaged in the business of manufacturing and supply of LD Polythene Sheets and LD Polythene bags. On 05.08.2021, the petitioner dispatched the LD Polythene sheets and LD Polythene bags from their unit to M/s Benara Udyog Limited, Agra through Tax Invoice No. AAPL/21-22/0622 and AAPL/21-22/0623 respectively, which was transported through M/s New Mallik Transport Commission Agency, Ghaziabad thorough Transport GR No. 110090 dated 05.08.2021. The goods in question was in transit, the same was detained on 09.08.2021 on the ground that the time mentioned in E-way bill has expired, to which the reason given by the petitioner was that truck ....

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....the seizure order, an amended E-way bill was not produced. It is also not the case of the revenue that any finding of mens rea with regard to intention to evade payment of tax, was recorded as even the revenue authority before this Court fails to show the same. 8. This Court in the case of Shyam Sel (supra) in para nos. 10, 11 & 13 has held as under:- "10. For invoking the proceeding under section 129(3) of the CGST Act, section 130 of the CGST Act was required to be read together, where the intent to evade payment of tax is mandatory, but while issuing notice or while passing the order of detention, seizure or demand of penalty, tax, no such intent of the petitioner was observed. Once the dealer has intimated the attending and ....