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2022 (9) TMI 1201 - HC - GSTDetention of goods alongwith the vehicle - goods were not accompanied by the valid e-way bill - transaction being an export transaction - wilful intention on the part of the appellants not to generate any e-way bill, or not - Section 129 of GST Act - HELD THAT:- On perusal of the order passed by the first appellate authority, it is found that such exercise has not been done. Therefore, one more opportunity can be granted to the appellants to show their bona fides. This appeal as well as the writ petition are disposed of and the order passed by the appellate authority dated 30th November, 2021 is set aside and the matter stands remanded to the appellate authority. The appeal shall stand restored in the file of the appellate authority and the appellants shall appear before the appellate authority and produce all documents to establish their case that no tax is leviable and there was no willful intention on their part to evade payment of tax so as to attract penalty, after affording an opportunity of personal hearing. Appeal disposed off.
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