9911796707
TMI Blog2024 (2) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... aring on behalf of the petitioner, Sri Gaurav Mahajan, learned counsel appearing on behalf of the GST council and Sri Ravi Shankar Pandey, learned Additional Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order imposing penalty dated April 6, 2022 and the order in Appeal dated June 22, 2022. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on a judgement passed in M/s Globe Panel Industries India Pvt. Ltd. v. State of U.P. and Others (Writ Tax No.141 of 2023 decided on February 5, 2024) wherein the factual matrix was quite similar to the present case. 4. Per contra counsel appearing on behalf of the respondents have submitted that in the event the e-way bill expired, there is a provision in the portal that allows the transporter/c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods were accompanied by the relevant documents and the explanation of the petitioner with regard to slow movement of the goods coupled with GPS tracking system clearly indicate that the truck was moving slowly due to mechanical fault in the engine of the vehicle. This factual aspect should be considered by the authorities below. The breach committed by the petitioner with respect to not extending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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