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2023 (10) TMI 416 - ALLAHABAD HIGH COURTPenalty order under section 129(1) of the UPGST Act - confiscation of goods - at the time of interception of the goods were inside or outside the railway station? - HELD THAT:- Against the order passed under section 129(3) of the SGST Act, an appeal was preferred before the Additional Commissioner, but by the impugned order, a fact has been noticed at internal page no. 4 that the owner of the goods, along with documents, were inside the railway station for getting the Railway Receipt as the number of the Railway Receipt is to be mentioned in the e-way bill, Part – B. Once this fact was brought, from the date of interception till the passing of the impugned order, not a word has been whispered by either of the authorities below that there was any intention of the petitioner to evade payment of tax. It is also not in dispute that the petitioner, after getting the knowledge of the goods being intercepted and confiscated before passing the seizure order, has informed the authorities about the attending circumstances, but without considering the same, the impugned order under section 129(3) of the SGST Act has been passed. This Court in the case of M/S SHYAM SEL AND POWER LIMITED VERSUS STATE OF U.P. AND 2 OTHERS [2023 (10) TMI 218 - ALLAHABAD HIGH COURT] has held Upon a purposive reading of the sections 129, 130 and 138, it would suffice to state that the legislation makes intent to evade tax a sine qua non for initiation of the proceedings under sections 129 and 130 of the CGST Act. The Punjab & Haryana High Court, in M/S RAGHAV METALS VERSUS STATE OF HARYANA AND OTHERS [2022 (3) TMI 682 - PUNJAB & HARYANA HIGH COURT] has held Keeping in view these circumstances, it cannot be said that the petitioner had any intent to evade the tax or the mismatch in the quantities is of such nature which shall entail proceedings under Section 129 of the Act. In view of the facts & circumstances stated above as well as the law laid down by the Apex Court as well as this Court, the impugned orders cannot be sustained in the eyes of law - impugned order passed by the respondent no. 2 as well as the impugned order passed by the respondent no. 3 are hereby quashed - The writ petition is allowed with a cost of Rs. 1,000/-, which shall be paid to the petitioners by the respondents – Authorities within a period of 15 days from today.
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