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2022 (3) TMI 682 - PUNJAB & HARYANA HIGH COURTDetention of goods - Intention to evade tax (GST) - Discrepancies noticed after physical verification of goods and conveyance - Section 129 of the Haryana GST Act, 2017/Central GST Act, 2017 - HELD THAT:- From perusal of the e-Invoice (Annexure P-4/A) it is clear that quantity of consigned goods is shown to be 10430.7 kilograms. An amount of ₹ 1276717.68/- has been paid as tax on the consignment whereas as per the State, it was 10520 kilograms. The said difference in weight is less than 1%. As per State, the alleged evasion shall not be more than ₹ 11000/-. 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. A person, who has already paid a tax of ₹ 1276717.68/- on a consignment cannot be said to have an intent to evade tax amounting to ₹ 11000/-. At this stage, Mr. Goyal states that the petitioner is ready to pay even the tax and penalty imposed by the State-Authorities which comes to be around ₹ 22000/-. Petition allowed.
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