2020 (12) TMI 93

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ETITION NO. 12554/2020 (T-RES) - -<br>GST<br>HON'BLE MR. JUSTICE B.M. SHYAM PRASAD PETITIONER (BY SRI. Y. C. SHIVAKUMAR, ADVOCATE) RESPONDENTS (BY SRI. HEMA KUMAR., AGA) O R D E R Heard Sri Y.C. Shivakumar, learned counsel for the petitioner and Sri Hema Kumar, learned Additional Government Advocate for the respondents, and perused the impugned order dated 19.10.2020. 2. The Commerc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Act, the State of Delhi would be the authority to collect taxes. The failure to produce e-way bill by the driver at the time of interception of the vehicle on Huliyal - Shira road enroute to Delhi is a bona fide error. In any event, the officer by the impugned order could not have levied tax, penalty or fine on the market value of the property. 4. Sri N.Hema Kumar, learned Additional Governmen....