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2022 (10) TMI 131 - HC - GSTRejection of refund of the tax paid for the second time and penalty - address from where the timber was dispatched was inadvertently mentioned in the e-Way Bill - HELD THAT:- Due to an unintentional error at the time of generating the e-Way Bill, the address from where the goods were dispatched was wrongly mentioned and accordingly, the goods were rightly confiscated by the respondent authorities. It was not for the respondents to take a decision as to whether the petitioner was intentionally trying to evade tax or not. As there was discrepancy in the document from where the goods were dispatched, the authorities intercepted and confiscated the same. The petitioner was directed to pay the tax as well as penalty - Thereafter it appears that a fresh e-Way Bill was generated immediately after interception. The description of the goods in the second e-Way Bill remains the same. It is only that the place of dispatch was rectified. The petitioner had to pay tax for the second time and penalty for not carrying the proper Way Bill at the very first instance. From the conduct of the petitioner it does not appear that there was an intention to evade tax. The respondent authorities ought not to collect tax for second time in respect of the self-same goods that were transported by the petitioner. Law doesn’t require payment of tax to be made more than once in respect of the self same goods. The petitioner is entitled to the refund as prayed for. The writ petition is disposed of.
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