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2024 (5) TMI 1036 - ALLAHABAD HIGH COURTLevy of penalty u/s 129 of GST Act - wrong mention of number of Vehicle, through which the goods were in transit, in the E-ay bill - HELD THAT:- It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Agra to M/s Rawat sales in Mathura. From perusal of the e-way bill which has been brought on record, it is clear that the vehicle number has been mentioned as UP 80 CT 7024. As there is no dispute to the fact that it is a case of sale of goods and there is no intention on the part of dealer to evade any tax, the minor discrepancy as to the registration of vehicle in State in the e-way bill would not attract proceedings for penalty under Section 129 and the order passed by the detaining authority as well as first appellate authority cannot be sustained. Moreover, the Department has not placed before the Court any other material so as to bring on record that there was any intention on the part of the dealer to evade tax except the wrong mention of part of registration number of the vehicle in the e-way bill. The orders are unsustainable in the eyes of law and both the orders are hereby set aside - Petition allowed.
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