2022 (4) TMI 1240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sheel Nagu And Hon'ble Shri Justice Maninder S. Bhatti For the Petitioner : Shri Mukesh Agrawal, Advocate For the Respondents : Shri A.D. Bajpai, Government Advocate ORDER The petitioner by filing the present petition is assailing the order dated 11.11.2020 (Annexure P/2) which has been passed by the respondent no.2 under section 129 (3) of the GST Act, 2017 (hereinafter shall be refe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of penalty was passed under section 129 (3) of the GST Act, 2017 on 11/11/2020 and while passing the said order, the authority observed that the goods which were loaded in the vehicle were not as per the invoices and therefore, the transportation of the goods was an attempt to escape from the liability under provisions of the Act, 2017 and therefore, an order of penalty was passed against the peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssed by the original as well as the appellate authority contained in Annexure P/2 and Annexure P/4. 6. Upon consideration of the submissions made by the rival parties and upon sifting the entire documents produced including the order inpugned, it reveals that the vehicle in question was carrying the goods in excess of the bilti as well as e-way bill which is evident from the operative paragraph....