2025 (2) TMI 881

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.... Sector - 2, Mobile Squad - 1, Saharanpur. Learned counsel for the petitioner submits that the petitioner is a firm engaged in the business of supply of iron scrap. He further submits that on 19.02.2024, an e-auction was held by the Northern Railway at New Delhi, in which the petitioner was bidder and purchased 110.138 metric tonne of iron scrap for which an invoice was issued on 22.02.2024 by the Ministry of Railway, on which CGST, SGST and TDS were also charged/paid by the petitioner. On the same day, release order was also issued from the Office of the Northern Railway Store Department. On 04.03.2024, the Railway issued a sale-note of scrap to be lifted from Bijnor (UP). Thereafter, the petitioner issued tax invoice on 04.03.2024 i....

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....aid facts, the impugned order was passed. He further submits that due to technical glitch in the GST portal, the e-tax invoice could not be generated. The authority below has not recorded any finding that the petitioner has intention to evade tax, but still the goods were seized and the impugned order has been passed. He further submits that while dismissing the appeal, the authority below erred in not considering the fact that e-invoice was generated and produced before the respondent no. 2 even before passing the detention order. But the respondent no. 2 merely proceeded solely on the basis of the unavailability of the e-invoice at the time of interception of the vehicle. He further submits that once the e-way bill was produced before ....