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2022 (9) TMI 374 - HC - GSTLevy of penalty - seizure of goods - Part-B of the e-way bill was not filled on technical glitch - intent to evade present or not - HELD THAT:- It is clear that the only allegation levelled against the petitioner leading to seizure of the goods was that Part-B of the eway bill was not filled up. There is no allegation that the goods being transported were being transported without payment of tax. The explanation offered by the petitioner for not filling the Part-B of e-way bill, is clearly supported by the Circulars issued by the Ministry of Finance wherein the problem arising in filling the part-B of e-way bill was noticed and advisories were issued. In the present case, prima-facie no intent to evade the duty can be ascertained, only on the allegation that Part-B of the e-way bill was not filled, more so, in view of the fact that the vehicle in which the goods were being transported on a Delhi number. The writ petition is allowed with direction to the respondents to refund the amount collected and paid by the petitioner in pursuance to the impugned order within a period of two months from today.
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