TMI Blog2024 (3) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... hat was carrying the goods; secondly, the goods were not in variance with the invoice; and thirdly, the Department has not been able to indicate any kind of intention of the petitioner to evade tax. In the present case, the facts are quite similar to one in M/S CITYKART RETAIL PVT. LTD. THRU. AUTHORIZD REPRESENTATIVE VERSUS THE COMMISSIONER COMMERCIAL TAX U.P. GOMTI NAGAR LKO. AND ANR. [ 2022 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the State respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by an order dated June 24, 2018 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act ) levying penalty upon the petitioner and the subsequent appellate order dated June 22, 2019 dismissing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Tax and Another reported in 2023 U.P.T.C. [Vol.113]-173 to buttress his argument that non filling up of Part 'B' of the e-Way Bill by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the Act. 5. Sri Rishi Kumar, learned Additional Chief Standing Counsel has relied upon the order passed by the appellate authority to show that par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued. 8. In the present case, prima-facie no intent to evade the duty can be ascertained, only on the allegation that Part-B of the e-way bill was not filled, more so, in view of the fact that the vehicle in which the goods were being transported on a Delhi number, the said issue being decided in the judgment dated 13.04.2018 in the case of VSL Alloys India Pvt. Ltd. (supra) covers the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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