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2018 (5) TMI 1615 - ALLAHABAD HIGH COURTPersonal presence of Officials - Generation of E-way bill - Section 129 (3) of the UPGST 2017 - Held that: - we required the presence of respondent 3 to explain his conduct on the allegations made against him in the pleadings and the respondent no. 2 to suggest the ways and means to remedy the situation but it appears that we were misled by the petitioner and at the time of first hearing neither the fact had been pointed out by learned Standing Counsel appearing for the State-respondents nor we noticed the same and without noticing the fact we required the respondents no. 2 & 3 to be present in person. Sri Manish Goel, learned Additional Advocate General has also placed before us the previous record of the assessee for the period 1999 till 26.03.2018 showing that penalty has been levied for evasion of the tax against the petitioner firm at least 25 times which goes to show that he is a habitual evader of tax. Personal appearance of both the officials on future date is exempted.
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