TMI Blog2024 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... weight of the goods should have been 6,240 kilograms, but it was found to be 5,805 kilograms - HELD THAT:- It is noticed that the e-way bill had expired only nine hours before the interception of the goods and the expiry of the e-way bill by itself without an intention to evade tax, as has been held in several judgements of this Court, would not attract imposition of penalty. The authorities below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri Ravi Shankar Pandey, learned Additional Standing Counsel appearing for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioner is aggrieved by the order imposing penalty dated September 15, 2018 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') and the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13,820 kilograms out of which 8200 kilograms were dropped at Shamli and the balance goods were taken to Muzaffar Nagar. 5. Learned counsel appearing on behalf of the petitioner relied on the Dharm Kata to indicate the exact weight of the goods that were delivered at Shamli, and thereafter, at Muzaffarnagar. This factual aspect has not been considered by both the authorities below. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, there was no intention to evade tax in any manner whatsoever. 8. In light of the above, I am of the view that the finding of the authorities with regard to intention to evade tax is not supported by the factual matrix of the present case, and accordingly, the impugned orders dated September 15, 2018 and the order dated September 11, 2019 are quashed and set aside. 9. This Court directs th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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