2025 (8) TMI 604

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 29.02.2020 passed by respondent no.1 in the GST Appeal No.1147/2019, A.Y.- 2018-19. 3. Learned counsel for the petitioner submits that the goods were in transit from Alipur, New Delhi to to R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ground that the goods in question were being transported beyond the validity of transit period mentioned on the e-way bill accompanying the goods in question, however, the new e-way bill was generated and the same was produced even before the seizure/detention order could be passed and therefore, no intention to evade the payment of of tax can be attributed, but the authorities have not given due....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....herefore, the proceedings have rightly been initiated. 7. After hearing the parties, the Court has perused the record. 8. It is not in dispute that the goods in question were accompanied with the requisite documents including the e-way bill which was generated on 15.06.2018, and at the time of interception, the same was produced which had expired on 16.06.2018, and therefore, an inference has be....