TaxTMI 
TaxTMI 
2025 (3) TMI 1305
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....nsel appearing on behalf of the petitioner and Sri Ankur Agarwal, learned counsel appearing on behalf of the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the impugned penalty order (MOV-09) dated March 6, 2025 under Section 129(3) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the &#....
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....equired under the law. He further submitted that because of rain that took place for two days after the detention, the weight of the goods may have increased. In any event he submits that the difference in the weight is negligible and is only of 1%. 5. Learned counsel appearing on behalf of the respondent authorities could not point out any specific ground wherein intention to evade tax has been ....
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....e accepted the explanation of the petitioner with regard to the difference in weight and the only reason for which the penalty has been imposed is with regard to absence of original copy of the invoice. 9. Since the photocopy of the invoice alongwth e-way bill was present, therefore, we do not find any intention to evade tax as the invoice that was present alongwith the goods was matching with th....