2025 (4) TMI 561

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....YUSH AGRAWAL, J. 1. Heard learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State -respondents. 2. By means of present writ petition, the petitioner is assailing the order dated 16.4.2022 passed by the Additional Commissioner, Grade -2 (Appeal), Commercial Tax, Muzaffar Nagar and the order dated 19.12.2021 passed by respondent no. 2 in FORM GST MOV -09. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fter verification of documents, no discrepancy was pointed out except in the e-way bill Invoice number was wrongly mentioned as 3096 in place of 3063. Thereafter penalty order has been passed which has been assailed in the appeal but the appeal has also been dismissed by the impugned order. 4. He further submits that the proceeding itself is bad. In support of his submission, learned counsel fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot be initiated, inter alia, in the following situations: a).... b)..... c)..... d). Error in one or two digits of the document number mentioned in the e-way bill; " 8. On perusal of the said circular, it shows that if there is any error in one or two digits, the proceedings under Section 129 of the Act should not be initiated. 9. The circulars are binding....