2025 (1) TMI 1145

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....ND HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- For the Appellants: Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan. For the State: Mr. A. Ray, Ld. G.P. Mr. T. M. Siddique, Sr. Adv. Mr. N. Chatterjee Mr. T. Chakraborty. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. In this intra-Court appeal by the writ petitioners is directed against the order dated 16th December, 2024 i....

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....f the present case shows there appears to have been no intention to evade the payment of tax. The only reason for imposing the penalty is that in the e-way bill generated by the appellants in favour of M/s. CRM Ispat Private Limited dated 8th July, 2023 for outward supply, the despatch was shown to be made from Durgapur, West Bengal, Pin - 713212. The authorities are of the opinion that the full d....

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....e matches with that of M/s. Shova International, the appellants' supplier. 5. In any event, the e-way bill is generated based on an application made in the portal and in Part - A of the e-way bill, one of the details is to be furnished is place of despatch in which the appellants had mentioned as West Bengal, 713212 and this detail, which was disclosed while making the application was accepted ....