2018 (1) TMI 949 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 19 (All.) – Seizure of imported goods – penalty – seizure on the ground that the E-Way Bill was not found accompanying the goods though admittedly, the goods were being imported against regular Tax Invoice – Held that: – it does appear that the E-Way Bill had been downloaded and produced though with some delay but before conclusion of the penalty proceedings – there is no allegation of evasion of tax liability established either from the reading of the show cause notice or the seizure order or the penalty order the consequential penalty imposed appear to have been occasioned upon a mere technical breach and not on account of any intention to evade tax – penalty and seizure ord
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ound accompanying the goods though admittedly, the goods were being imported against regular Tax Invoice. Then, it is also the case of the petitioner that it had downloaded the E-Way Bill from the website of the department on 05.12.2017, a copy of which is also annexed to the writ petition. In the short counter affidavit filed by the State, the reply furnished by the assessee before authorities below containing that stand has also been brought on record. Therefore, it does appear that the E-Way Bill had been downloaded and produced though with some delay but before conclusion of the penalty proceedings. In view of the fact that in the present case there is no allegation of evasion of tax liability established either from the reading of the
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