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2023 (10) TMI 985 - ALLAHABAD HIGH COURTDemand of tax alongwith penalty - part B of the e-way bill accompanying with the goods, was not filled - Arguing the case beyond the pleadings - demand of tax alongwith penalty - HELD THAT:- Admittedly, the goods were intercepted during transportation from New Delhi to Telangana at Agra, U.P. and after verification of the documents produced, it was found that part- B of the e- way bill was left blank thereafter a show cause notice was issued to the petitioner but the petitioner has not submitted any explanation for the same. But on deposit of amount of tax along with penalty, the goods were released on 27.8.2019. The petitioner has not submitted any explanation up to the stage of this Court that under what circumstances, part B of the e-way bill was not filled - petitioner has not assigned any reason, whatsoever, for not complying the provisions under Rule 138. On perusal of the aforesaid judgement of Apex Court in Bachhaj Nahar Vs.Nilima Mandal and another [2008 (9) TMI 967 - SUPREME COURT], it has been held that the petitioner cannot be permitted to argue the case without there being any pleading in support of his arguments. No rebuttal / rejoinder affidavit has been filed by the petitioner controverting the said assertions made in the counter affidavit and on the other hand on 16.10.2023, a statement was made on behalf of the petitioner that the petitioner did not propose to file any rejoinder affidavit - Once the finding of fact, which has been recorded against the assessee has not been assailed in the present writ petition, the petitioner cannot be permitted to argue the case beyond the pleadings. No interference is called for by this Court in the impugned order. The writ petition fails and is dismissed.
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