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2022 (9) TMI 1202 - HC - GSTDetention of goods alongwith the vehicle - the e-way bill was valid up to 22nd January, 2021 and the vehicle, which was transporting the goods was intercepted on 25th January, 2021 and by then, the e-way bill had expired - mala fide intention on the part of the appellants in not extending the e-way bill and transporting the goods after the expiry of the e-way bill, or not - HELD THAT:- The learned appellate authority should consider the question as to whether there was any intentional attempt made by the appellants to evade payment of tax. Since this aspect has not been considered by the learned appellate authority, we are constrained to remand the matter to the appellate authority for fresh consideration. The appeal as well as the writ petition are disposed of and consequently, the order passed by the learned appellate authority dated 30th November, 2021 is set aside and the appeal stands restored to the file of the appellate authority to be decided on merits and in accordance with law.
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