TMI Blog2022 (4) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... s - levy of penalty - HELD THAT:- Upon sifting the entire documents produced including the order impugned, it reveals that the vehicle in question was carrying the goods in excess of the bilti as well as e-way bill which is evident from the operative paragraph of the appellate authority which finds mention at page no. 56 of the writ petition. Thus, the authorities under the statute were competent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the petitioner is dismissed. - Writ Petition No. 12103/2021 - - - Dated:- 15-3-2022 - Hon ble Shri Justice Sheel Nagu And Hon ble Shri Justice Maninder S. Bhatti For the Petitioner : Shri Mukesh Agrawal, Advocate For the Respondents : Shri A.D. Bajpai, Government Advocate ORDER The petitioner by filing the present petition is assailing the order dated 11.11.2020 (An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the vehicle were not as per the invoices and e-way bill accompanied with the consignment. As a consequence thereof, an order of penalty was passed under section 129 (3) of the GST Act, 2017 on 11/11/2020 and while passing the said order, the authority observed that the goods which were loaded in the vehicle were not as per the invoices and therefore, the transportation of the goods was an attempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsigned in the vehicle bearing no. HR-38-X-1576. 5. Per contra, the counsel for the respondents has supported the order passed by the original as well as the appellate authority contained in Annexure P/2 and Annexure P/4. 6. Upon consideration of the submissions made by the rival parties and upon sifting the entire documents produced including the order inpugned, it reveals that the vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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