TMI Blog2022 (9) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... was mentioned at registered office of the consignee at Indore, instead of Bhopal - inadvertent error or not - HELD THAT:- The mistake in question being bonafide, this Court invoking the principle of parity, directs that the impugned orders dated 05.09.2019 (Annexure P/6) and 27.05.2019 (Annexure P/4) passed by respondent Nos. 2, Joint Commissioner State Tax, (Appellate Authority) Bhopal Division ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enge in this petition is made to the orders dated 05.09.2019 (Annexure P/6) and 27.05.2019 (Annexure P/4) passed by respondent Nos. 2, Joint Commissioner State Tax, (Appellate Authority) Bhopal Division, Bhopal and 3, State Tax Officer, Anti Evasion Bureau, Bhopal respectively. 2. The facts reveal that petitioner, a private company engaged in the business of copper cables, entered into an agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Act, 2017 which ultimately resulted in passing of the order by which the liability of additional tax as well as penalty was imposed against the petitioner and the appeal against the said order was also dismissed. The petitioner has challenged the order passed by the original as well as appellate Authority. 4. Learned counsel for petitioner submits that the mistake while generatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 05.09.2019 (Annexure P/6) and 27.05.2019 (Annexure P/4) passed by respondent Nos. 2, Joint Commissioner State Tax, (Appellate Authority) Bhopal Division, Bhopal and 3, State Tax Officer, Anti Evasion Bureau, Bhopal respectively, are quashed. 8. It is further directed that the respondents will be at liberty to consider the case of the petitioner for imposition of a minor penalty, while trea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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