TMI Blog2024 (2) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly, the impugned orders dated December 11, 2017 and December 22, 2018 are quashed and set aside. This Court directs the respondents to refund the amount of tax and penalty deposited by the petitioner within a period of four weeks from date - writ petition allowed. - Hon'ble Shekhar B. Saraf, J. For the Petitioner : Pooja Talwar For the Respondent : C.S.C.,A.S.G.I.,Kr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . She further submits that there was no other discrepancy apart from the expiry of e-way bill. She further submits that the goods were accompanied by relevant documents and also matched the description as per invoice. She also submits that the reason for the expiry of e-way bill has been explained to the authorities, indicating that the medical condition of the driver was not good, and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nor have they made out any case with regard to an intention to evade tax by the petitioner. Accordingly, this Court is of the view that such a technical violation by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the Act. This view is fortified by a catena of judgments as indicated above. 4. In light of the same, this Court is unable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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