TaxTMI 
TaxTMI 
2022 (12) TMI 1538
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....GOVERNMENT PLEADER, SMT. M.M. JASMIN JUDGMENT Basant Balaji, J. Respondents Nos.1 and 2 in W.P.(C) No.17223 of 2022 are the appellants and the respondent was the petitioner therein. The writ petition was filed by the petitioner to call for records leading to Ext.P3 and Ext.P4 and to quash the same. A further prayer was also sought to direct the 1st respondent to consider Ext.P4 appeal withou....
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....f Rs.5,20,017/- along with IGST of Rs.5,24,017 under Section 129(1)(a) of the IGST/CGST Act, 2017 and directed payment of the amounts not later than 15 days on receipt of the order. 3. The petitioner preferred Ext.P4 appeal against Ext.P3 order. The contention raised by the counsel for the petitioner is that there was no warrant for the imposition of any penalty on the petitioner as there was no ....
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.... 1st respondent to consider the amount of penalty to be imposed on the petitioner, taking note of the findings in the judgment and after affording an opportunity of hearing the petitioner. Aggrieved by the said judgment, respondents Nos 1 and 2 have filed this appeal. 4. Heard learned Government Pleader for the petitioners and Adv. V. Prem Chand for the respondent. 5. The learned senior Governme....
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....24 hours from the expiry of the E Way Bill. The goods were accompanied by an invoice and also the E Way Bill. Moreover, the only reason in Ext.P3 for imposing a penalty is that the books of accounts or documents were not produced for verification as directed by the Tax Officer. The learned single Judge distinguished the judgment of the Division Bench in Ranjilal Damodaran v. Assistant State Tax Of....