TMI Blog2022 (3) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not make out a case against the petitioner that the violation was willful and deliberate or with a specific material that the intention of the petitioner was for evading tax. This writ petition is disposed of by setting aside the impugned order of the appellate authority as well as the order of the adjudicating authority dated September 11, 2019 and as a consequence, the petitioner will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day before, i.e. in the midnight of September 8, 2019, and that the goods was detained in the morning of September 9, 2019 on the grounds that the e-way bill has expired which is even less than one day and extension could not be made and petitioner submits that delay of few hours even less than a day of expiry of the validity of the tenure of the e-way bill was not deliberate and willful and was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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