2024 (8) TMI 453

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....er dated 10.01.2022 passed by Assistant Commissioner, Mobile Squad, Ghisoli, Lalipur. 3. Learned counsel for the petitioner submits the petitioner is a company registered under the UPGST Act and carrying the business of supply of footwear. By Tax Invoice No.264 dated 05.01.2022, it dispatched footwears from Agra to M/s Utex Industries, Kapsi Budruk, Tal. Kampee, District- Nagpur, Maharashtra, which was accompanied with all requisite documents; such as tax invoice, e-way bill and GR. The goods in question were intercepted on 08.01.2022 on the ground that Part B of the E-way bill was not duly filled, doubting about the same, the goods were detained. Thereafter, notice was issued to which the reply was submitted stating therein that Part B ....

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....finding with regard to mens rea i.e. intention of petitioner to evade payment of tax. 9. This Court in the case of M/s Roli Enterprises (supra) in para no. 6, 7 & 8 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 paragraphs that are quoted below: "7. In view of the contentions of the parties and the material placed on record, it is clear that the only allegation levelled against the petitioner leading to seizure of the goods was that Part-B of the e-way bill was not filled up. There is no allegation that the goods being transported were being transported without payment of tax. The explanation offered by the petitioner for not fill....