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2019 (12) TMI 995 - HC - GSTAssessment to GST - Imposition of penalty - main contention raised therein was that the notification to apply EWay bill was not made known to the assessee - HELD THAT:- The notification to apply E-way bill mechanism was revised subsequently but was not notified to the assessee. In absence of information of application of E-way bill mechanism, the petitioner made the transaction, as per the procedure then existing with required declaration. The document in that regard were not considered by the Assessing Authority as well as by the Appellate Authority as compliance of E-way bill system was not made by the petitioner though it was not notified by the Government. The order for assessment and penalty was challenged in appeal for the aforesaid reasons. Ignorance of the judgment of a superior Court on the similar issue cannot be expected rather the appellate authority needs to be careful in future - The impugned orders are accordingly set aside with remand of the case to the Assessing Authority to examine the matter afresh in light of the law propounded by this Court. It would be without applying E-way bill mechanism. Petition disposed off.
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