TMI Blog2024 (4) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... ct - penalty imposed on the ground that electronic copy of the e-way bill that was produced by the appellant to establish that the consignment was covered by valid transporting documents shows a vehicle number, which was different from that contained in the e way bill. HELD THAT:- Although it is the submission of the learned counsel for the appellant Smt.Latha that the details of the goods were sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant : V K. Latha, Advocate For the Respondent : Dr. Thushara James Sr. Govt Pleader JUDGMENT This is an appeal preferred by the writ petitioner in WP(C).No.10565 of 2018 aggrieved by the judgment dated 23.08.2023 of the learned Single Judge in the writ petition. 2. The brief facts necessary for disposal of the Writ Appeal are that the appellant/writ petitioner had impugned an order of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of tax involved in the transaction. Although the appellant preferred a reply to the show cause notice and participated in an adjudication that followed, the respondents confirmed the penalty on finding that the electronic copy of the e-way bill that was produced by the appellant to establish that the consignment was covered by valid transporting documents shows a vehicle number, which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... convincing explanation for the aforesaid discrepancy that the adjudicating authority imposed the penalty on the appellant. The learned Single Judge found that in the absence of any provision under the statute to accept alternate documents in lieu of the e-way bills, the adjudicating authority could not be seen as having erred in imposing the penalty. Before us, although it is the submission of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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