2025 (2) TMI 1002

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....t Saha ....For the Appellant Mr. Anirban Ray, G.P. Md. T.M. Siddiqui, Sr. Adv. Mr. Tanoy Chakraborty Mr. Saptak Sanyal ....For the State ORDER 1. This intra court appeal is directed against the order dated 17th December, 2024, passed in WPA No.26591 of 2024. The writ petition was filed by the appellant praying for issuance of a writ of mandamus to cancel the show-cause notice dated 27th June....

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....ee invoices, were different from the goods which were actually found in the vehicle during the course of inspection; whether there was an intent to evade payment of tax and whether the appellant/writ petitioner was guilty of suppression of facts with a view to evade payment of tax. 3. We have perused the three notices and we find that there is no split up details as regards the nature of the good....

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....es of the case. That apart, the authority has not been able to pinpointedly show that the appellant had an intention to evade payment of tax. This is more so, HSN classifications of goods are identical and this is not being disputed by the Department. Therefore, it is not the case where procedures under Section 129 of the Act could have been drawn and the goods could have been detained and penalty....