2025 (11) TMI 934

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.... the impugned order dated 21.12.2021 passed by the respondent no. 2. 3. Learned counsel for the petitioner submits that the petitioner is a trader of TMT iron bars. He further submits that the goods in question were dispatched from Bulandshahar for which tax invoice was generated on 21.12.2021, but the e-way bill could not be generated as there was some technical glitch, but the same was generated on 21.12.2021 at 10.59 a.m. He further submits that the goods in question were intercepted by the Mobile Squad and on inspection, e-way bill was not there. He further submits that the vehicle in question was intercepted at 11.29 a.m. and show cause notice was issued, to which the petitioner submitted a detailed reply, along with the copy of e-w....

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.... the same will give a handle for evasion of tax. 6. After hearing learned counsel for the parties, the Court has perused the record. 7. It is not in dispute that the goods in question were being transported along with tax invoice, but when the goods were detained and seized at 11.29 a.m. on 21.12.2021, the e-way bill was generated much prior thereof, i.e., at 10.59 a.m. Along with the reply, the said e-way bill was produced, but the same was not accepted and the impugned order was passed. 8. Once the document has been produced, which was generated prior to the detention and physical verification, no adverse view can be drawn against the petitioner. This Court in the case of M/s OSR Creation (supra) has held as under:- "8. ....

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.... admitted between the parties that at the time of interception of the goods, no E-way bill in respect of tax invoice no. 22 dated 12.7.2019 was produced, therefore, the goods were detained, however before the seizure order could be passed and after issuance of show cause notice, the E-way bill in respect of tax invoice no. 22 dated 12.7.2019 was produced, in which no discrepancy was pointed out by any of the respondent authorities. The only ground for detention being taken by the respondent authority is that once the goods in question was not accompanying with proper documents, there was intention to avoid the payment of tax. 11.... 12.... 13.... 14... 15. However, in the present case, the consig....