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2024 (2) TMI 659 - ALLAHABAD HIGH COURTPenalty u/s 129(1)(b) of Uttar Pradesh Goods and Services Tax Act, 2017 - Part-B of the e-way bill was not filled up - vehicle was carrying invoice showing that the goods being transported was "sindoor", upon detention, it was found that there was no "sindoor" in the vehicle and there were 21 other items - resumption to evade tax - HELD THAT:- In the appeal, certain benefit was granted to the petitioner with regard to "sindoor" as it was found that though an invoice was present, however, no such "sindoor" was present in the truck. Accordingly, the penalty for the "sindoor" was reduced. In relation to other items, there is a clear fact finding by both the authorities that goods were not accompanied by any invoice or e-way bill. Upon a perusal of the order in appeal, it is crystal clear that the petitioner could not justify the reasons for non production of the invoice and the e-way bill. In such cases, a presumption automatically arises that there was an intention to evade tax. This presumption would be rebuttable. However, the petitioner was not able to bring any evidence to rebut the said presumption of evasion of tax. There are no reason to interfere with the impugned orders - petition dismissed.
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