TMI Blog2023 (7) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle being used for transporting the goods was truck (open body) (HGV) common truck - HELD THAT:- Prima facie, the petitioner has no intent to evade tax, nor there is any allegation by the respondent No. 1 that the petitioner has the intent to evade duty nor any duty has been evaded. Learned counsel appearing for the Revenue prays for and is granted four weeks' time to file counter aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gaurav Mahajan, learned counsel appearing for the Revenue. 2. The writ petition questions the legality, propriety and correctness of the order dated 10.7.2023 passed by the Assistant Commissioner, GST, respondent No. 1 in Form GST-DRC-07 imposing penalty of a sum of Rs. 8,47,164/- upon the petitioner and at the same time, the goods subject matter of tax invoice SD-163, 164, 165, 166, 167, 168 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idity is for 4 days whereas the petitioner has been using common truck (open body) (HGV) validity being only 24 hours to transport the goods in violation of Section 138 (10) of the CGST Act. The explanation of the petitioner has been found to be unsatisfactory and the petitioner is guilty of evasion of tax. 4. It is vehemently argued that the discrepancy in the vehicle type mentioned in the E-w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... must be an intent to evade the tax. 5. Prima facie, we find that the petitioner has no intent to evade tax, nor there is any allegation by the respondent No. 1 that the petitioner has the intent to evade duty nor any duty has been evaded. 6. Matter requires consideration. 7. Learned counsel appearing for the Revenue prays for and is granted four weeks' time to file counter affidavit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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