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2024 (3) TMI 162 - ALLAHABAD HIGH COURTLevy of penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - e-way bill had expired nine hours before the time of interception - slight discrepancy in the weight, that is, the weight of the goods should have been 6,240 kilograms, but it was found to be 5,805 kilograms - HELD THAT:- It is noticed that the e-way bill had expired only nine hours before the interception of the goods and the expiry of the e-way bill by itself without an intention to evade tax, as has been held in several judgements of this Court, would not attract imposition of penalty. The authorities below have failed to consider the explanation of the petitioner. Furthermore, it is clear that the goods were traveling from the petitioner/supplier to the purchaser and the total quantity in two e-way bills and two invoices matched, and accordingly, there was no intention to evade tax in any manner whatsoever. The finding of the authorities with regard to intention to evade tax is not supported by the factual matrix of the present case, and accordingly, the impugned orders dated September 15, 2018 and the order dated September 11, 2019 are quashed and set aside - Petition allowed.
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