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2024 (5) TMI 363 - CALCUTTA HIGH COURTDetention of goods alongwith penalty - e-way bill in the present case had expired on the date when the vehicle-in-question along with the goods were intercepted - HELD THAT:- There is no reference to the ground of non-evasion of tax or deliberate delay. Simply because there was no extension of the e-way bill, the same does not pre-supposes that there was an intention to evade tax. There is no finding either by the adjudicating officer or by the appellate authority as regards the intent of evasion of tax. There appears to be no material available to conclude evasion of Tax. Hon’ble Supreme Court in the case of Vardan Associates [2024 (2) TMI 189 - SUPREME COURT] had been pleased to observe that the appellant cannot shirk from its responsibilities to comply with the requirements in law to generate a fresh e-way bill or to seek extension thereof. But the observations made by the Hon’ble Supreme Court in the said judgment are in relation to a challenge as regards payment of tax and penalty and not in relation to the factum of presumption being drawn on the intention to evade tax on the non-extension of the validity of the e-way bill. Petition disposed off.
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