2024 (5) TMI 920

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....half of the petitioner and Sri Ravi Shankar Pandey, learned Additional Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order imposing tax and penalty dated February 27, 2020 and the order passed in Appeal dated November 27, 2020. 3. Counsel appearing on behalf of the petitioner submits that the ....

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....ll expired, there is a provision in the portal that allows the transporter/consignor/consignee to seek extension of the e-way bill. Undisputedly, such extension was not carried out by the petitioner, and therefore, the contravention of the Rules has taken place and the penalty imposed under Section 129(3) of the Act is in order and is required to be sustained. 5. This Court in M/s Hindustan Herba....