Court Upholds Tax Penalty for Incomplete E-Way Bill; Petitioner Failed to Explain Missing Part B in Writ Petition.

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....Demand of tax alongwith penalty - part B of the e-way bill accompanying with the goods, was not filled - The petitioner has not submitted any explanation up to the stage of this Court that under what circumstances, part B of the e-way bill was not filled. - Once the finding of fact, which has been recorded against the assessee has not been assailed in the present writ petition, the petitioner cannot be permitted to argue the case beyond the pleadings. - HC....