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TMI Blog2023 (9) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ND HONOURABLE MR. JUSTICE PARTHA SARTHY Appearance : For the Petitioner/s : Mr. Jayanta Ray Chaudhury, Advocate Mr. Binay Kumar, Advocate For the Respondent/s : Mr. Vikash Kumar -SC-11 ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The writ petition challenges the order passed under Section 68(1) read with Section 129(1) of the Bihar Goods and Services Tax Act, 2017. The said order h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xceeding Rupees Two lacs, there was an e-way bill generated which accompanied the consignment. It is argued that there is no way a consignment with invoice value less than Rupees Two Lacs can be generated with an e-way bill. There is also no reason to find evasion of tax and, in any event, the petitioner is a reputed Company. 3. Learned Government Pleader, on the other hand, submits that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the possibility of evasion, when e-way bills were not generated, there could be multiple transport on the very same invoice which could lead to evasion. 5. We are not convinced that the petitioner could be absolved from the liability, either on the ground of their reputation and not at all on the ground of a presumption against such Companies involving themselves in evasion. 6. We have looked ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned, it has serial number of Invoice : I18041004915 and it was billed on 18.06.2018 at 18:38:47. Though the shipping is stated to be to M/s Wahid Alam Praveen Handloom, Araria, the supply and billing is to M/s Dixcy Textiles Private Limited at Tirupur, Tamil Nadu. Obviously, the third invoice is with respect to consignment of goods to Tamil Nadu, an inter State transport. The date of billing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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