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2023 (10) TMI 863 - ALLAHABAD HIGH COURTPenalty order u/s 129(3) - Stock transfer - non-filling up of Part B of e-way bill - Bonafide intention - HELD THAT:- The specific point was raised before the authority also, but the authority failed to consider the same. Since the respondents have utterly failed to show any intention to evade payment of tax in the present case, the impugned order cannot be justified. Since the goods in question were stock transfer from one Unit to another within the State of Uttar Pradesh (Agra to Mathura) and in absence of any provision being pointed out by the learned ACSC or any authority below that the goods (stock transfer) in transit were liable for payment of tax, no evasion of tax could be attributed to the goods in question. Once there was no intention to evade payment of tax, the entire proceedings initiated against the petitioner are vitiated and are liable to be set aside. The order passed by the Additional Commissioner, Grade – 2 (Appeal), State Tax, Mathura as well as the order passed by the Assistant Commissioner, State Tax, Mobile Squad, Unit – 4, Mathura cannot be sustained in law and the same are hereby quashed - Petition allowed.
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