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2024 (2) TMI 426
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....B. SARAF, J. 1. Heard Sri Shubham Agarwal, learned counsel appearing on behalf of the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petiton under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order of penalty dated May 6, 2018 passed by the respondent No.2/Additional Commissi....
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....re is no dispute to the fact that the goods were not in variance with the invoice and that the department was not able to indicate any kind of intention of the petitioner to evade tax apart from the technical error of non filling up of Part B of the E-Way Bill. 4. The ground raised by Mr. Agarwal is that part A of the e-way bill was dully filled and due to some technical difficulties part B of ....
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.... 5. Per-contra, learned counsel appearing on behalf of the respondents has relied upon the penalty order as well as the order passed by the Appellate Authority to indicate that part 'B' of the E-Way Bill was not filled up. 6. Upon consideration of the arguments made by counsel appearing on behalf the parties and upon perusal of the documents, it is clear that the department has been un....