2025 (8) TMI 632

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.....03.2025 passed by the Assistant Commissioner, Mobile Squad, Unit-10, Agra, whereby penalty has been imposed under Section 129 (1) (b) upon the petitioner. 3. Learned counsel for the petitioner submits that the goods were in transit from Delhi to Adilabad, Telangana, which were intercepted at Agra, Uttar Pradesh. At the time of inspection, the e-way bill could not be produced and thereafter, it was found that the registration of the purchasing dealer was suspended with effect from 22.02.2025 as during physical verification of the premises, the petitioner was not found in existence, however, no e-way bill was produced before the detention or the seizure order could be passed. 4. She submits that due to technical glitch, the e-way bill ....

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....the case of M/s Sri Gopikrishna Infrastructure Pvt. Ltd. Vs. The State of Tripur and Ors. [WP (C) 317 of 2020]. 10. Per contra, learned A.C.S.C. supports the impugned orders and submits that at the time of inspection of the goods in transit, no eway bill was presented, this fact has specifically been mentioned in para no.7 of the present writ petition. 11. He further submits that non-generation of e-way bill could easily be the intention of evasion of legitimate payment of tax as movement of goods will go unnoticed. The petitioner would have succeeded in its attempt if the goods were not inspected and the seizure and penalty order was passed. He prays for dismissal of this writ petition. 12. In support of his submission, he has pla....

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....nalty order cannot be said to be illegal. 17. Similar view has been followed by this Court in the case of M/s Akhilesh Traders (supra). 18. So far as penalty order is concerned, no interference is called for by this Court in view of the peculiar facts and the judgments cited above by the learned A.C.S.C. 19. So far as the requisite document as prescribed under the GST Act is concerned i.e. tax invoice was accompanied with the goods in transit, in view of the Clause 6 of the Circular dated 31.12.2018 wherein it has specifically been stated that if tax invoice or any other specified document are accompanied with the consignment then either the consignor or the consignee should be deemed to be the owner of the goods. 20. In the cas....