2026 (9) TMI 1664

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....by respondent no. 3 (MOV-09 No. 2021609X3042001) under Section 129(3) of the U.P. Goods and Services Tax Act, 2017. 3. Learned Counsel for the petitioner submits that the petitioner, a private limited company registered at Mathura and is engaged in the trading of oil and chemicals. He submits that it sold 12,000 litres of mineral oil valuing Rs. 5,52,240/-, inclusive of CGST and SGST @ 9% each amounting to Rs. 42,120/- apiece, to M/s Indian International, Sikandarabad, U.P., a registered dealer, vide Tax Invoice No. 82 dated 26.5.2020 and builty dated 26.5.2020, for transshipment from Mathura to Sikandarabad. An E-way Bill No. 421119023245 dated 26.5.2020, valid up to 28.5.2020, was duly generated for the consignment. He further submits ....

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....uisite documents but owing to a bona fide vehicle breakdown during the nationwide Covid-19 lockdown, the validity period of the e-way bill had lapsed. He submits that mere expiry of the e-way bill, unaccompanied by any other material pointing to an intention to evade tax, cannot found an order of detention, seizure or penalty under Section 129 of the Act, the touchstone for invoking that provision being "reason to believe" of tax evasion, which must rest on cogent material and not surmise. 5. In support of his submission, learned counsel for the petitioner has relied upon the judgements of this court in the cases of Agrim Wholesale Private Limited v. State of U.P., Writ Tax No. 2375 of 2024, Deepam Packaging and Food Pvt. Ltd. v. Additio....