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2023 (7) TMI 1099 - ALLAHABAD HIGH COURTSeeking release of detained vehicle - Allegation on the ground that the E-way Bills generated on the basis of tax invoices is for ODC vehicle type but the vehicle being used for transporting the goods was truck (open body) (HGV) common truck - HELD THAT:- Prima facie, the petitioner has no intent to evade tax, nor there is any allegation by the respondent No. 1 that the petitioner has the intent to evade duty nor any duty has been evaded. Learned counsel appearing for the Revenue prays for and is granted four weeks' time to file counter affidavit. Two weeks' thereafter is granted to counsel for the petitioner to file rejoinder affidavit - Considering the submissions advanced by learned counsel for the petitioner, till the next date of listing, the effect and operation of the order dated 10.7.2023 passed by the respondent No. 1 in Form CST DRC-07 imposing penalty of Rs. 8,47,164/- upon the petitioner shall remain stayed. The respondent No. 1 shall also release the goods and vehicle confiscated under the impugned order on such conditions as may deem fit and proper.
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