TMI Blog2023 (12) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... erroneous - HELD THAT:- Since the present petition has been pending here for over two years, we were inclined to hear the present petition. However, it is pointed out that the notice of the present petition was incorrectly accepted by the counsel and the fact that this petition was filed was not communicated to the concerned department for over two years. The learned counsel appearing for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty under Section 129 of the Central Goods and Services Tax Act, 2017 (hereafter CGST Act ). 2. According to the petitioner, the facts of the present case do not warrant levy of any penalty. The vehicles carrying the petitioner s goods were intercepted and it was found that although the goods were accompanied by all relevant documents including an e-way bill, the bill of entry mentioned on the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intention to evade the tax could possibly be inferred from the given facts. Further, in fact, there was no evasion or avoidance of tax. 5. The learned counsel appearing for the respondents submits that the petitioner has an equally efficacious remedy of appeal before the Appellate Authority and the petitioner can raise all contentions advanced in the present petition in an appeal under Section 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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