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TMI Blog2022 (3) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... ention of his goods. 2. As per the petitioner, he is engaged in business of copper wires and copper scraps, which are purchased from the dealers located throughout the country and he is registered under Delhi GST Act, 2017/Central GST Act, 2017. The petitioner claims that in the ordinary course of business, he sold copper scraps to M/s R.N.T. Metals Pvt. Ltd., Bhiwadi (Rajasthan) for an amount of Rs. 83,69,594/- (including IGST @ 18%). While the aforesaid goods were in transit in Vehicle No.HR-55S-1938, the same were intercepted by respondent No.4 at Manesar on 27.11.2021. The goods were accompanied by valid Invoice No.RM/64/21-22 and e-way bill, as contemplated under the Act. On the asking of the Authorities, the said documents were produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bogus purchase by the supplier of the petitioner is concerned, the issue stands settled by law laid down by this Court in case of 'M/s. Shiv Enterprises vs. State of Punjab and others' - CWP-18392- 2021 wherein it has been held that :- "...The alleged 'intent to evade tax' must have a direct nexus with the activity of trader. The opinion formed by the authorities must reflect such nexus before proceeding under Section 130 of 2017 Act. A trader cannot be accused of having intention to evade payment of tax for act or omission on part of a person not immediately linked to his activity. Learned counsel for the State agreed that even if a trader wants to be prudent, there is no system in place from where he can check as to whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in view these circumstances, it cannot be said that the petitioner had any intent to evade the tax or the mismatch in the quantities is of such nature which shall entail proceedings under Section 129 of the Act. A person, who has already paid a tax of Rs. 1276717.68/- on a consignment cannot be said to have an intent to evade tax amounting to Rs. 11000/-. At this stage, Mr. Goyal states that the petitioner is ready to pay even the tax and penalty imposed by the State-Authorities which comes to be around Rs. 22000/-. 10. In light of the fair stand taken by the petitioner and the fact that the mismatch cannot be termed as contravention of the provisions of the Act, we deem it appropriate to allow the present writ petition. Proceedings ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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