2025 (11) TMI 1537

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the petitioner and Mr. R.S. Pandey, learned ACSC for the State-respondents. 2. By means of present petition, the petitioner is assailing the order dated 20.2.2024 passed by respondent no. 3 and order dated 24.6.2024 passed by respondent no. 2. 3. Learned counsel for the petitioner submits that the petitioner is a proprietorship firm registered under the GST Act having GSTIN 09AAUFA7612G1Z6....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 submissio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eedings 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 b....