2024 (4) TMI 1144

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....g on behalf of the petitioner and the learned Additional Chief 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 dated February 22, 2020 passed by the respondent No.3/Additional Commissioner, Grade-2 (Appeal)-II, State Tax, Agra and the order dated March 19, 2019 passed by the respondent No.4....

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....ief Standing Counsel for the State submits that the proceedings initiated against the petitioner is in accordance with the rules and provisions provided under the statutory provision. The impugned proceedings were initiated after due adjudication of the facts and materials on record. Hence, the same are just and proper. 5. This Court in M/s Hindustan Herbal Cosmetics v. State of U.P. and Others (....

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....he present case, instead of '5332', '3552' was incorrectly entered into the e-way bill which clearly appears to be a typographical error. In certain cases where lapses by the dealers are major, it may be deemed that there is an intention to evade tax but not so in every case. Typically when the error is a minor error of the nature found in this particular case, I am of the view tha....