2025 (1) TMI 1597

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....RDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 05.07.2023, whereby a penalty of Rs. 75,600/- has been imposed. 2. The facts as disclosed from the petition are that the goods in question with the tax invoice Nos. 76 and 77 by the petitioner were loaded in truck No. UP 78 DN 5211 from Harjinder Nagar, Kanpur to Panki, Kanpur. When the vehicl....

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....nbsp;602 of 2018, decided on 09.04.2018. 5. Counsel for the respondents submitted that the vehicle in question was detained at 10.16 hours and, admittedly, the e-way bill has been generated after the detention and as such, the plea sought to be raised pertaining to producing the e-way bill, is of no consequences as the same has been generated only on account of the fact that the vehicle was detai....

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.... by the petitioner. The claim made that as the same has been generated before passing of the order on 05.07.2023, i.e., next date and, therefore, it cannot be said that there has been any deficiency and no penalty can be imposed, cannot be countenanced. If the plea raised in this regard is accepted, the same would provide a handle to the assesses to generate the e-way bills only in cases where the....