2024 (4) TMI 1271

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....earned counsel for the petitioner and Sri Ravi Shanker Pandey, 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 8, 2024 passed in appeal by respondent No. 1 and the order dated June 28, 2023 passed by the respondent No. 2. 3. Case of the petitioner....

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....t be imposed. 4. Per contra, counsel for the State submits that since there was discrepancy in the tax invoice and the goods did not match with the goods in the truck, the same amounted to contravention of the rules, and accordingly, the authorities are justified in imposing the penalty under the Act. 5. Upon perusal of the judgments cited above by the petitioner, I am of the view that in th....