TaxTMI 
TaxTMI 
2025 (11) TMI 1013
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.... the appeal preferred by the petitioner was dismissed, as a consequence, the order dated 09.08.2024, passed by the Assistant Commissioner, Sector-I (Mobile Squad), Badaun, U.P., in GST MOV-9, under Section 129(3) of the U.P. Goods and Services Act, 2017 (in short, 'the GST Act') has been affirmed, which has the impact of imposing a penalty of Rs. 24,88,320/- on the petitioner. 3. The submission of the learned counsel for the petitioner is that the petitioner had received a purchase order from M/s. Radial Natural Aeromatics Pvt. Ltd., Badaun, who is a registered dealer under the provisions of the GST Act. In furtherance of the aforesaid purchase order relating to supply of Mentha Oil, the petitioner prepared e-invoice bearing Invo....
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....e and all the documents pertaining to the transaction and it were found to be in order and there was no discrepancy noticed in the quality, quantity, value or nature of the goods. The only discrepancy which emerged was the fact that e-way bill which was generated on 01.08.2024 had expired on 03.08.2024 and the same was not renewed. 8. It is in the aforesaid backdrop that the Mobile Squad initiated proceedings and the allegations against the petitioner was that its e-way bill had expired and the petitioner had not renewed the same nor generated a fresh e-way bill. 9. In furtherance thereof, the petitioner was served with a show cause notice, which was duly replied by the petitioner in detail stating all the facts and annexing all the r....
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....itioner ever intended to evade the tax. 13. It is urged that in order to impose the penalty, there must be some material with the authorities based upon which it forms a satisfaction that there was any intent to evade the tax. In absence of any intention or material, the penalty could not have been imposed. In the aforesaid circumstances, it is urged that the impugned orders are bad in the eyes of law. 14. Shri Agarwal, learned counsel for the petitioner, in support of his submissions has relied upon a decision of the Apex Court in Assistant Commissioner (ST) and others v. Satyam Shivam Papers Private Limited, (2022) 14 SCC 157. He has also relied upon a decision of a Coordinate Bench of this Court in M/s. Globe Panel Industries India....
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...., there is no dispute between the parties regarding the facts of the case. It is an admitted case that the e-way bill was generated on 01.08.2024. The invoice relating to supply of Mantha Oil was also made available and even during the inspection carried out by the Mobile Squad on 05.08.2024, the goods were found available with necessary documents and invoices. 21. It is also the case of the respondents-authorities that there was no discrepancy or difference regarding quality, quantity, value of the goods vis-a-vis the documents relating thereto and as noticed during inspection. It is also not disputed that a show cause notice was issued and in response thereto, the petitioner had filed a detailed reply indicating its stand including the....
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....The factual aspect in the present case did not indicate any intention whasoever to evade tax. Furthermore, the documents that have been relied upon by the petitioner have not been considered by the authorities. The authorities have dealt with the issue with regard to the expiry of the E-Way Bill and held that no explanaiton was offerred by the petitioner with regard to the fresh generation of the E-Way Bill, as the same had expired ten days before the detention. However, it is to be noted that the goods in the vehicle were for two e-Invoices and two E-Way Bills and only one E-Way Bill had expired. There is no dispute with regard to the consignor and consignee nor any dispute with regard to the description of the goods in the vehicle. In rel....