Home Case Index All Cases GST GST + HC GST - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 273 - PATNA HIGH COURTDetention of goods alongwith vehicle - goods carrying valid E-way bill or not - evasion of tax or not - HELD THAT:-The contention of the petitioner has to be rejected that merely because of the reputation of the Company; the Court and the Department should assume that there would be no evasion carried out. As far as the possibility of evasion, when e-way bills were not generated, there could be multiple transport on the very same invoice which could lead to evasion. The third invoice is with respect to consignment of goods to Tamil Nadu, an inter State transport. The date of billing is far earlier to the other bills. In fact, even with respect to the first and second invoices, the billing was done before the e-way bill for three invoices was generated. There was no reason as to why the said invoices were also not included in the e-way bill generated, especially when the invoices were generated before the e-way bill was generated, the goods were consigned to the very same party and it was intended to be transported in one vehicle. There are absolutely no reason to interfere with the order passed - petition dismissed.
|