M/s ANISH TRANSPORT COMPANY
Vs.
STATE OF U.P & ORS.
WRIT TAX No. 324 of 2022
HIGH COURT: Allahabad
DATED: 20.11.2025
Transporter liable only for transit, not for tax evasion without evidence of complicity; procedural fairness and separation of liability must be maintained.
Detentions of goods & vehicle – Penalty under Section 129(3) – Goods accompanied e-way bill and invoices – Goods short as compared to declared quantity on e-way bill – Goods released on payment of market price – No intent to evade tax or engagement in sale/purchase of goods – Courts held shortfall due to human error by labourer cannot be attributed to transporter and penalty proceedings against transporter not sustainable – Once goods released to consignor and no adverse material against transporter, vehicle seizure and proceedings against transporter unjustified
Held: Writ petition allowed – Penalty quashed – Deposited amount to be refunded.
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