2025 (11) TMI 670

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....RAWAL, J. 1. Heard learned counsel for the petitioner and learned ACSC for the State -respondent. 2. By means of present petition, the petitioner is assailing the order dated 13.1.2025 passed by respondent no. 2 and the order dated 27.7.2024 passed by respondent no. 3. 3. Learned counsel for the petitioner submits that the petitioner is a proprietorship firm registered under the GST Act h....

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....s that Part - B of the e-way bill could not be filled due to some technical glitch. He further submits that there was no intention to evade payment of tax. He further submits that all other documents were duly filled, except Part - B of the e-way bill and the authorities below have not whispered a word indicating intention of the petitioner to evade payment of tax. 5. In support of his submissi....

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....ceedings have rightly been initiated against the petitioner but he could not dispute the legal proposition enumerated in the aforesaid judgements relied upon by the counsel for the petitioner. 7. After hearing learned counsel for the parties, the Court has perused the record. 8. The short issue involved in the present case is with regard to penalty under section 129(3) of the GST Act on the ....