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2024 (3) TMI 1096 - HC - GSTLevy of penalty - goods were unloaded at a place that was not registered in the registration certificate - shifting of burden of proof on the assessee to show that there was no intention to evade tax (onus to prove) - HELD THAT:- The intention to evade tax is sine qua non for imposition of penalty. The facts in the present clearly indicate that the place where the goods were unloaded is the godown belonging to the petitioner and not to any third party. It is not in dispute that this particular godown was registered as place of business of the petitioner in the erstwhile Value Added Tax regime. There is no intention to evade tax whatsoever. The imposition of penalty in such circumstances is not warranted. The judgement of the Madurai Bench of Madras High Court in Algae Labs Pvt. Ltd. [2022 (4) TMI 466 - MADRAS HIGH COURT] also supports the case of the petitioner that unloading of goods at a different place by itself would not lead to imposition of penalty. The impugned order dated July 28, 2022 is quashed and set aside. The writ petition is allowed.
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