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2022 (12) TMI 299 - HC - GSTCancellation of part of E-way bill - Intent to evade tax present or not - driver was carrying part B of e-way bill in respect of which part A has been cancelled - whether this would tantamount to intention to evade payment of duty or with a view to clandestinely move certain goods? - HELD THAT:- In our prima facie view, it does not appear so and could be considered to be a bona fide error - The learned Advocate appearing for the appellant would submit that the conduct of the appellant in generating a fresh part B within two hours of detention would clearly show that there was no intention to evade payment of duty. The order passed by the appellate authority is a lengthy order and certain decisions of the High Courts have also been referred to. Partly, the appellant has contributed to such an exercise by the appellate authority by placing reliance on the decisions of the various High Courts, which in our view, may not have been required to have been done as the short point, which was required to be canvassed before the appellate authority was to establish the bona fides of the appellant and to prove that there was no intention to evade payment of duty. Appeal allowed.
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