2023 (1) TMI 441

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....Sri Rishi Raj Kapoor, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the State. This writ petition has been filed for quashing the order dated 31.07.2021 passed by the first appellate authority and the order dated 01.07.2020 passed by the Assistant Commissioner, Sales Tax/State Tax, Mobile Squad, II Unit, Shamli imposing tax and penalty upon the petitioner.....

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.....01.2018 made effective from 01.02.2018, dispensed with the requirement of e-way bill till 31.03.2018. He has relied upon the decision of Division Bench of this Court in case of M/S Godrej & Boyce Manufacturing Co. Ltd. Vs. State of U.P. & Others, 2018 (38) VLJ 48. Reliance has also been placed upon a decision of coordinate Bench of this Court in case of M/S HBL Power Systems Ltd. Vs. State of U.P....

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....anufacturing Co. Ltd. (Supra) extending the benefit to all those assessee who during the relevant period had carried the goods without the eway bill and matter is no more res integra. A coordinate Bench of this Court in case of HBL Power Systems Ltd. (Supra) has also taken the similar view. In view of the said fact, the taxing authorities were not justified in levying tax and imposing penalty. ....