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2022 (9) TMI 94 - DELHI HIGH COURTSeizure of goods alongwith vehicle - goods not covered by valid documents - expired E-way bill - petitioner did not avail of the opportunity to demonstrate, that the goods could not reach their destination before the expiry of the validity period of the e-way bill - HELD THAT:- It is not in dispute, that against the subject goods, the tax stands paid, and that the impugned demand has been raised, only for the reason that at the time of interception, the e-way bill was not valid - This is not a case where the petitioner intended to evade tax. However, the impugned demand seeks not only the payment of tax, but also penalty. The petitioner needs to be given another chance to establish, as to why the subject goods did not reach their designated designation before the expiry of the e-way bill - matter is remanded to respondent no. 2, to take a fresh decision in the matter, after giving the petitioner due opportunity to produce relevant material/evidence to establish its case, that the delay in transporting the goods to their destination was on account of genuine reasons. Petition allowed by way of remand.
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