2026 (10) TMI 217

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 26th September 2023 valid upto midnight of 1st October 2023. 2. It is the case of the petitioners that the delay occurred due to reasons beyond their control and without any intent to evade tax. It is further submitted that the goods were transported under cover of a valid E-Waybill. 3. The Learned Counsel for the petitioners submit that penalty under Section 129 (1a) of the said act does not ensue automatically upon the mere expiry of the E-Waybill, and intent to evade tax is an essential ingredient for imposition of penalty @ 200%. 4. It is further submitted that in the present case, each and every document was maintained in order and the expiry of the E-Waybill occurred due to traffic restrictions imposed by the Deputy Commiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is not one such case, where 200% penalty could have been imposed. 12. Accordingly, appeal and the writ petition are allowed and the orders passed by the appellate authority and the original authority are set aside and the appropriate authority of the Department is directed to refund the penalty recovered from the appellants upon an application being filed by the appellants within eight weeks from the date of filing such application." 7. The Learned Advocate for the state respondent authorities vehemently opposes the submission of the petitioners and submits that at the time of interception the E-Waybill of the petitioners was found to be invalid. The vehicle was intercepted by the respondent No. 3 being the Deputy Commissioner o....