2022 (8) TMI 408

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..... for the petitioner and Shri Neeraj Kumar Singh, learned Standing Counsel for the State. 2. Present petition has been filed by the petitioner against the order of the appellate authority dated 5.3.2021 in appeal no. 05/2021 for A.Y. 2020-21 (U.P.) arising from proceeding under Section 129(3) of the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). By that order, the firs .....

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..... of U.P., the vehicle was stopped for inspection. It was found accompanying with the e-way bill disclosing transportation of LED panels from the petitioner's place of business at Katni to the petitioner's other place of business at Haridwar, Uttarakhand. 5. Perusal of the e-way bill reveals, the petitioner made an inadvertent error in applying for the e-way bill. After mentioning the place .....

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..... at Haridwar, Uttarkhand, there survived no occasion to fill up the place of destination at Madhya Pradesh with the pin code of the petitioner's office at Katni, Madhya Pradesh. Clearly, the mistake was bonafide as sometime occurs. 7. In absence of any allegation or material found of ill-intent on part of the assessee to transport the goods for the purposes of sale, the imposition of tax and d .....

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